The State Administration of Taxation, the Ministry of Finance and the General Administration of Customs recently issued the Announcement of Promoting General Value-added Taxpayer Qualification at Comprehensive Bonded Zones.
According to the announcement, customs agencies can grant general value-added taxpayer qualification to enterprises in the special customs regulatory zones. Pilot enterprises can issue special value-added tax invoices when they sell products to domestic customers (Including other pilot firms in the zones), and declare value-added tax and consumption tax. If pilot enterprises import self-use equipment (Including machinery, infrastructure resources and office supplies), they would be exempted from import tariff, import value-added tax and consumption tax.