【正】The Ministry of Finance and State Administration of Taxation issued "Circular about the Value-added Tax (VAT) and Consumption Tax Policies on Export Goods and Labor Services" (Caishui〔2012〕No.39) in September,indicating that the imported processing trade policy related to copper concentrate changed again.As a result,export taxes on refined copper have been significantly reduced,and smelters’ enthusiasm has been aroused.Under the general term of