Preferential tax policies in the bonded area include: 1, tax reduction. Productive foreign-invested enterprises engaged in processing and export in the region shall be subject to enterprise income tax at a reduced rate of15%. 2. Imported goods are duty-free. Enterprises in the area shall be exempted from import duties and import value-added tax for building materials, maintenance parts and production dyes needed for production and management equipment. 3. Imported infrastructure materials are exempt from tax. Imported machinery, equipment and other materials needed for the construction of infrastructure in the bonded area shall be exempted from import duties and import value-added tax. 4. Bonded goods for import and export products. The raw materials, spare parts, components and packaging materials needed by enterprises in the area for the production of export products shall be bonded. 5. Transit goods are duty-free. Transit goods in the area are treated as bonded goods, and after re-export, they are duty-free. 6. Export products are tax-free. The export of processed products by enterprises in the area shall be exempted from export duties. 7. Domestic steel products are tax-free. If the processing trade enterprises in the area export products with domestically produced steel products that are "top-loaded" as raw materials, the value-added tax on processing links shall be exempted.

Legal basis:

Article 3 of the Individual Income Tax Law of the People's Republic of China * * * Except as otherwise provided by the competent departments of finance and taxation of the State Council, the following income, regardless of whether the place of payment is within the territory of China, is income derived from China: (1) income derived from providing services within the territory of China; (two) the income obtained by leasing the property to the lessee for use in China; (3) Income from licensing various franchises for use in China; (four) income from the transfer of real estate and other property in China or other property in China; (5) Income from interest, dividends and bonuses obtained from enterprises, institutions, other organizations and individual residents in China.

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