1. Enterprises in the bonded area should pay in foreign currency when purchasing raw materials from enterprises outside the bonded area-because enterprises in the bonded area belong to overseas enterprises.

2. Enterprises outside the bonded area enjoy the tax refund policy, while enterprises inside the bonded area do not-because enterprises outside the bonded area supply goods for export to enterprises inside the bonded area, they enjoy the export tax refund.

3. Domestic sales of enterprises in the region are counted as exports to China, and domestic enterprises are counted as imports. However, the enterprise departments in the bonded area issue export invoices, not special VAT invoices, but commercial invoices.