Bonded Zone is a special economic zone approved by the State Council to implement customs supervision. Its functions are "bonded warehousing, export processing and entrepot trade". According to the current policy, the customs implements closed management of the bonded area, and foreign goods enter the bonded area and implement bonded management; When goods from other regions enter the bonded area, they are regarded as leaving the country. At the same time, foreign trade, foreign exchange management and other departments have relatively more regional preferential policies for the implementation of the bonded area.

Bonded logistics park implements the superposition policy of free trade zone and export processing zone: domestic goods are regarded as exports once they enter the park, and they will be refunded once they go through customs clearance procedures; The goods in the park shall go through customs clearance procedures according to the relevant provisions of domestic imported goods, and be uniformly taxed according to the actual state; Free movement of goods in the region is exempt from value-added tax and consumption tax.

Tax refund policy:

1, bonded area: enterprises outside the bonded area directly sell goods to enterprises in the bonded area, and after the export enterprises refund taxes from the bonded area. If an enterprise outside the zone sells goods to foreign countries, and foreign goods are temporarily stored in the bonded area, the enterprise outside the zone will apply for tax refund with the departure list after the goods are exported and declared.

Bonded logistics park: the import and export goods in bonded logistics park can get tax refund if they are declared as leaving the country, but the bonded logistics park does not handle processing business.