The Difference Between Processing Area And Bonded Zone
1. function:
Processing area
The function is single, which is limited to the processing business of product export.
However, a small number of warehousing enterprises that can provide services for processing enterprises can be set up in the region, as well as pport enterprises approved by the customs to specialize in the import and export of goods in the region.
Bonded area
The functions are: processing, trade, storage and exhibition.
2. tax refund
policy
:
The entry of raw materials and materials into the processing area is deemed to be the same as export. The customs issue the export tax rebate declaration in accordance with the relevant regulations on the export goods, and the export tax refund declaration is issued in the customs declaration area of the goods.
The domestic goods entering the bonded area must wait for the actual departure of the goods before the export tax rebate procedures can be processed.
3. domestic policies for finished products:
The goods that the processing area sells to the goods outside the territory shall be handled according to the relevant provisions of the imported goods, and shall be taxed according to the finished products.
The goods sold in the bonded area are handled separately according to the actual conditions of the goods.
Only when the finished products are made up of imported materials, will they be taxed according to the finished products.
4. domestic tax policy:
The state exempted value-added tax and consumption tax from products and taxable services for export processing in the region.
No tax exemption is granted to taxable labor in the bonded area.
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