¡°Within the Border, Outside the Customs¡± policy is performed
within QDEPZ, which is also named ¡°Four-non, Four Charge-free,
Two Refund, One Bonded¡±
Four-Non
1. Registration Manual is not needed for processing activities.
2. No ¡°Bank Deposit Account¡± is imposed on transactions of processing
trade.
3. No VAT and GST are imposed on the products processed in the
zone.
4. Free goods¡¯ flowing through the zone and the overseas market
is not entailed with Export Quota and Licenses. Four
Charge-Free
1. Imported productive machines, equipment, moulds and other
spare parts necessary for the processing activities are all
tariff free.
2. Imported machines, equipment and other materials necessary
for the construction of the productive infrastructure and
workshops are all tariff free.
3. Imported office appliances of reasonable quantity imported
by the companies and the administrative sectors for self-use
are all tariff free.
4. Finished products as well as remainders, defective and
waste products not up to the productive standard will be all
tariff free when exported to the overseas market.
Two Refund
1. Goods¡¯ entering the zone is regarded as export activities,
entitled to the tariff refund.
2. Companies in the zone can enjoy tax refund for water, electricity
and natural gas used for production on export products.
One Bonded
1¡¢Imported raw materials, packing materials and other expendables
for export processing trade in the zone are bonded totally.
Income Tax
Productive foreign-invested enterprises are levied by 15%
for income tax. The one with business period up to 10 years,
counting from the year of profit, is income tax free in the
first two years and levied by half from the third to the fifth
year. As long as the company¡¯s export amounts up to 70% of
the total production value, the income tax rate will be deducted
to 10%. Advanced Technology Enterprises founded by foreign
investors can be entitled to 10% income tax rate for 2 years
when the above mentioned 5-years¡¯ preferential period expires.
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