First, preferential tariff policies:
1. Machinery, equipment and other infrastructure commodities needed for the capital construction of production infrastructure projects in the area shall be exempted from tax;
2. The production and operation equipment and a reasonable amount of office supplies for self-use by enterprises in the area, as well as the spare parts needed for maintenance, fuel for production, commodities and equipment needed for building production workshops and storage facilities, shall be exempted from tax;
3. A reasonable amount of management equipment and office supplies and the spare parts needed for maintenance by the administrative agencies in the bonded area shall be exempted from tax;
4. The raw materials, spare parts, components and packaging materials needed by enterprises in the area for processing export products shall be bonded.
5. Direct goods and goods stored in bonded areas shall be managed as bonded goods.
II. Import and export supervision policies
1. Enterprises that have been approved to set up the bonded area have the right to operate international trade in the bonded area. You can freely carry out international trade and re-export trade with enterprises with import and export rights at home and abroad.
2. Except for the passive export quota management, import and export quotas and licenses shall not be managed for goods entering and leaving the bonded area and overseas.
3. Goods that enter the bonded area from domestic non-bonded areas shall be regarded as exported after completing the customs formalities. Enterprises can go through the formalities of settlement of foreign exchange, verification of foreign exchange and verification of processing trade except export tax rebate.
Third, functional policy.
1. Trading companies with wholly foreign investment, Sino-foreign joint ventures or domestic enterprises may be established in the bonded area. Enjoy the right to operate international trade directly with domestic enterprises that have the right to operate import and export. At the same time, we can also carry out business activities such as warehousing, exhibition and simple processing of commercial nature in the bonded area.
2. Processing enterprises in the area develop processing trade, and the production and need of passive quotas are not limited by the variety and scope of processing and the orientation of products and industries in principle, except for products that are prohibited from import and export by the state and are particularly sensitive and pollute the environment, endanger national security or endanger public interests.
3. To develop processing trade in the bonded area, the total bonded mode is implemented, and the tax can be levied according to the proportion of domestic sales. The Chint account system with bank guarantee is not implemented, and no deposit is charged, and the processing period is unlimited.
4. Encourage enterprises in the region to develop export-oriented processing trade. At the same time, it also allows the final products processed by enterprises in the region to be sold to the domestic market.
5. Licensed processing enterprises to carry out process outsourcing processing.
6. Bonded warehouses in the area can store all products except those whose import and export are prohibited by the state.
7. The goods in the circulation port in the area can be classified, selected, labeled and packaged in warehouses and other places in the area.