1.Construction materials, rational amount of office facilities and production equipments imported by manufacturing enterprises in the Zone for their own use are duty-free.

2.Bank deposit account system will not be carried out to enterprises dealing with processing trade.

3.If the finished products processed mainly with imported materials and parts are sold to the non-Free Trade Zone areas, the Customs will only tax the imported materials and parts.

4.If enterprises purchase goods from the non-Free Trade Zone and export the products after reprocessing, the enterprises can handle procedures for VAT refund.

5.No import license is needed for cargoes from abroad to FTZ, no export license needed for cargoes from FTZ to abroad except passive quotas.

6. Income tax rate for manufacturing enterprises is 15%, the enterprises will enjoy two years¡¯ exemption and three years¡¯ half reduction from the profit year.

7. Enterprises engaged in export will pay income tax at half reduction provided that their export products of the year exceed 70% of the total production on the expiration of ¡°two years¡± exemption and three years¡¯ half reduction; the payment of income tax at half reduction may be extended to the technologically advanced enterprises for three years on the expiration of ¡°two years¡± exemption and three years¡¯ half reduction.

8.Local income tax is exempted.

9.Houses that have been built by enterprises themselves are exempted from city construction accessory fee, houses built or bought by enterprises are exempted from real estate property tax for 5 years.