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货物从境外进入出口加工区,若属区内企业生产所需进境的机器、设备、模具及其维修用零配件,区内生产性的基础设施建设项目所需进境的机器、设备和建设生产厂房、仓储设施所需的基建物资,区内企业、行政管理机构的进境自用的办公用品,均予以免税;区内企业为加工出口产品所需进境的原材料、零部件、元器件、包装物料及消耗性材料,予以全额保税;区内企业加工的制成品及其在加工
If the goods enter the export processing zone from abroad, if the machinery, equipment, molds and spare parts for maintenance required by the enterprises for production in the zone enter, the machinery, equipment and construction required for the entry of productive infrastructure projects in the zone The capital goods and materials needed for production plants and warehousing facilities, office supplies for self-use by enterprises and administrative agencies in the region shall be exempted from taxation. The enterprises in the zone shall, for the processing of raw materials, spare parts and components required for exportation of products, Packaging materials and consumable materials, to be fully bonded; finished products processed in the area and its processing