上海外高桥保税区条例 Shanghai Municipality, Waigaoqiao Bonded Zone Regulations

es prohibit， the Bonded Zone shall have no restrictions on raw materials coming from outside China and the processing of products for sale outside China.

　　Following approval， enterprises in the Bonded Zone may entrust materials and parts transported in from outside China to non-Bonded Zone enterprises for processing and may also accept commissions from non-Bonded Zone enterprises to develop their processing business.

　　Article 20　To encourage enterprises in the Bonded Zone to develop business in the international transportation and distribution of goods， enterprises in the Bonded Zone may， following approval， conduct such business as containerized transportation and bonded transportation into and out of the Bonded Zone， as well as act as goods transportation agents and shipping agents.

　　Article 21　Other international service trade may be developed in the Bonded Zone.

　　PART FIVE　EXIT AND ENTRANCE ADMINISTRATION

　　Article 22　Goods and Articles that are directly shipped into the Bonded Zone from outside China， or that are directly shipped from the Bonded Zone to outside China， should be reported to the Bonded Zone Customs authorities. Goods that affect safety， hygiene and environmental protection shall be submitted for statutory inspection.

　　Goods and Articles that are transported from the Bonded Zone to non-Bonded Zones shall be considered as imports， and those transported from non-Bonded Zones to the Bonded Zone shall be considered as exports， and shall go through import and export procedures.

　　Items such as machinery， equipment， spare parts， raw materials， transportation tools， construction materials and office equipment， etc.， that are transported from non-Bonded Zones into， and are provided for use in， the Bonded Zone shall be registered and cleared by the Bonded Zone Customs authority.

　　Article 23　Motor-driven vehicles entering and leaving the Bonded Zone shall enter and leave at designated check points， on the strength of passage documents issued by the management committee's department of public security， and submit to inspection by the check point inspecti

on station. Goods vehicles responsible for transporting bonded goods shall comply with the conditions for supervision as stipulated by the Customs authorities.

　　Article 24　International carriers stopping in or passing through Waigaoqiao port harbour shall submit a prior application to the port administration authorities， and undergo shore inspection.

　　Article 25　Persons leaving and entering the Bonded Zone shall leave and enter at designated check points， on the strength of valid documentation permitted by the management committee's department of public security.

　　Article 26　Persons who are not authorized by the management committee may not reside in the Bonded Zone.

　　PART SIX　FINANCIAL ADMINISTRATION

　　Article 27　Following approval by the responsible State financial department in charge， the use of designated foreign currencies is permitted in the Bonded Zone.

　　Article 28　Enterprises in the Bonded Zone may， in accordance with regulations， open a foreign currency current account. Goods brought into or out of the Bonded Zone for trade shall be calculated and paid for in foreign currency. All fees stipulated by the administration body within the zone shall be calculated and paid in Renminbi. Other expenses may be calculated and paid either in foreign currency or in Renminbi.

　　Article 29　Where goods are transported between and into and out of the Bonded Zone and non-Bonded Zones， collection of export revenue and import payments and cancellation after verification shall be handled by the enterprise in the non-Bonded Zone. Where goods are transported between and into and out of the Bonded Zone and outside China， the Bonded Zone enterprise shall not handle foreign exchange cancellation after verification procedures， but must handle the international revenue and expenditure statistical examination report.

　　Article 30　Following approval by the State financial department in charge or organization authorized by it， domestic and foreign financial institutions may set up operations branch offices in the Bonded Zone， to engage in relevant financial business.

　　Article 31　Following approval by the State financial department in charge or organization authorized by it， foreign investment banks in the Bonded Zone may engage in Renminbi business； Sino-foreign investment financial institutions in the Bonded Zone may engage in offshore finance， overseas investment， external guarantees and other duties for which they have received special permission.

　　PART SEVEN　CONSTRUCTION AND REAL ESTATE ADMINISTRATION

　　Article 32　Where enterprises and organizations in the Bonded Zone require land for use， such enterprises and organizations shall sign a land use transfer contract with a Bonded Zone development company， and shall handle land use procedures with the management committee.

　　Article 33　Where enterprises and organizations in the Bonded Zone require construction projects they shall， in accordance with the provisions of laws and rules， apply for a construction projects planning permit from the management committee's department of planning administration. The management committee's department of planning administration shall， within 25 days of receipt of the application documents， issue its decision on approval or non-approval. Following compliance with examination and ratification， a construction project planning permit shall be issued.

　　Construction project administration within the Bonded Zone shall be handled in accordance with the relevant laws and rules.

　　Article 34　Enterprises and organizations in the Bonded Zone shall apply for registration with the management committee's department of real estate administration， in accordance with the law， within 30 days after the construction project works are finished and have undergone standard checks. The management committee's department of real estate administration shall， within 10

days of receiving the application documents， issue a real estate authorization certificate.

　　Article 35　Enterprises and organizations in the Bonded Zone may transfer， rent and mortgage lawfully obtained real estate， but shall handle registration procedures with the management committee's department of real estate administration， and pay tax according to the law.

　　Article 36　The proprietor of architectural structures within the Bonded Zone shall， within 30 days from the date of the structures being paid for and handed over for use， establish an estate administration organization， and following reporting to and gaining approval from the management committee's department of real estate administration， carry out property administration in accordance with the law， or entrust another property administration company holding certain qualifications to carry out such administration.

　　PART EIGHT　TAX COLLECTION PROVISIONS

　　Article 37　The following goods and Articles， when brought into the Bonded Zone from outside China， shall be exempt from Customs duties and import tax， except where State provisions stipulate otherwise：

　　1. imported goods；

　　2. transit goods；

　　3. goods stored in the Bonded Zone；

　　4. all materials， spare parts and packaging required for production by enterprises in the Bonded Zone；

　　5. all machinery， equipment and basic construction goods and materials required for construction projects within the Bonded Zone， and

　　6. all machinery， equipment and reasonable amounts of office supplies， fuel and maintenance spare parts for use by the enterprises and organizations themselves in the Bonded Zone.

　　Article 38　Goods transported from the Bonded Zone to outside China shall be exempt from Customs duty， except where State regulations stipulate otherwise.

　　Goods for export through the Bonded Zone shall be granted tax rebates in accordance with relevant State provisions on export tax rebates.

　　Article 39　Goods transported from the Bonded Zone to non-Bonded Zones shall， except where State regulations stipulate otherwise， in accordance with State provisions on the import of goods， be subject to Customs duty and import tax.

　　Article 40　Products produced by Bonded Zone enterprises for retail within the zone or for transportation outside China shall be exempt from production tax. Products for retail to non-Bonded Zones shall be subject to production tax. Customs duty and import tax shall be imposed in accordance with the ratios for products that include materials and parts from outside China.

　　Article 41　Production enterprises in the Bonded Zone shall be levied enterprise income tax at a rate of 15%. Where the period of operation is more than 10 years， starting from the end of the first year of profit， the first and second years shall be exempt from enterprise income tax； the third to fifth years enterprise income tax shall be levied at half rate.

　　Article 42　Non-production enterprises in the Bonded Zone carrying out activities such as trade and storage shall be levied enterprise income tax at a rate of 15%. Where the period of operation is more than 10 years， the first year shall be exempt from enterprise income tax； the second and third years enterprise income tax shall be levied at half rate.

　　Article 43　Except where specified in Articles 37 to 42 of these Regulations， taxation of other operations activities shall be implemented in accordance with State and municipal tax provisions for the Pudong New Area.

　　PART NINE　LABOUR ADMINISTRATION

　　Article 44　Enterprises in

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