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1. The productive facilities improted by the processing enterprises to the free trade zone are exampt from customs duties, import value-added taxes and consumption taxes. The raw materials, parts, slements, fuels, packing materials, which are needed by processing enterprises are exempt from customs duties, import value-added taxes and consumption taxes, and setting standing book of bank guarantee sum and receiving processing handbook are not needed.
2. The income tax rate for foreign invested manufacturial enterprises is 15 per cent.
3. The export products manufactured by enterprise in the free trade zone, except for exercising the management of export passive quotas, shall not exercise the management of import and export quotas, licenses and are exempt from customs duties, value-added taxes and consumptionn taxes. The produce being sold in the free trade zone are also exempt from productions related value-added taxes. To the products being sold to non-free trade zone, shall be levied customs duties, import related value-added taxes and consumption taxes according to the tax rate of the materials and parts purchased overseas for menufacturing.
4. Enterprises may purchase raw materials and components from internal markets.
5. The processing business carried out by the enterprises may adopt the following modes, as processing by themselves in the zone, entrusting other enterprises in the zone for processing, entrusting non-free trade zone enterprises to process several production links and accept entrusting from non-free trade zone to process etc.
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