• Embed Doc
  • Copy Link
  • Readcast
  • Collections
  • CommentGo Back
Download
 
Incentives and Restrictions for Industrial Zones by Type
Economic &TechnologicalDevelopmentZones (ETDZ)High-Tech IndustrialDevelopment Zones(HIDZ)Free Trade Zones(FTZ)Export ProcessingZones (EPZ)Corporate IncomeTax Rate (For hightech enterprises)
15% instead of 25% SameSameSame
Corporate IncomeTax Rate (Forexport orientedenterprises)
For enterpriseswhose export ratio ismore than 70% ineach fiscal year corporate income taxwill be 10%, insteadof 15%SameSameSame
Custom Duty &Value Added Tax(VAT) (on self-useequipment andspare parts)
Custom duty andVAT exempted for encouragedindustries.Custom duty and VATexempted for encouraged industries.Exempted Exempted
Custom Duty andVAT (on rawmaterials andparts)
Only enterprisesinvolved in the processing trade areexempted.Only enterprisesinvolved in the processing trade areexempted.Exempted Exempted
VAT Tax Rate
17%SameSameSame
VAT Rate Licencesfor equipment,raw materials andoffice equipment(for processingenterprises)
For enterprises in thecategory of encouragedindustries, licensesare exempted.For enterprises in thecategory of encouragedindustries, licenses areexempted.Licenses not requiredfor all processingtrade enterprisesLicenses not requiredfor all processingtrade enterprises
Tax on finishedproducts usingduty-free rawmaterials.
Levy on finished productsLevy on finished productsLevy on imported rawmaterials and partsonlyLevy on finished products
VAT Refund forfinished productsusing domesticraw materials.
VAT will be refundedfollowing export of shipmentVAT will be refundedfollowing export of shipmentVAT will be refundedfollowing export of shipmentImmediate VATrefund for domesticraw materials uponentering the zone
Ratio BetweenExport andDomestic Sales.
 No restriction as longas projects areexcluded from exportlicense and quotamanagement. No restriction as long as projects are excludedfrom export license andquota management.No restriction Exact percentagevaries between zones
of 00

Leave a Comment

You must be to leave a comment.
Submit
Characters: ...
You must be to leave a comment.
Submit
Characters: ...