中国的出口加工区优惠政策汇编专贴

杀猪的

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-SIZE: 18pt; FONT-FAMILY: 华文中宋"><p>?</p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 18pt; FONT-FAMILY: 华文中宋">出口加工区优惠政策<span lang="EN-US"><p></p></span></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体"><p>?</p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体"><p>?</p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">出口加工区是由海关监管、以加工贸易为基本功能的特殊封闭区域。实行“境内关外”政策，即“四不、四免、二退、一保。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>四不：一是开展加工贸易业务不实行加工贸易银行保证金台帐制度；二是海关不实行《登记手册》管理；三是国家对加工区内加工产品不征收增值税、消费税；四是与境外之间进出的货物，不实行进出口配额、许可证件管理。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>四免：一是生产所需进境的机器、设备、模具及其维修用零配件，予以免税；二是生产性基础设施建设项目所需进境的机器、设备和建设生产厂房、仓储设施所需进境的基建物资，予以免税；三是企业和行政管理机构进境的自用合理数量的办公用品，予以免税。四是区内企业加工的制成品及其在加工生产过程中的边角料、余料、残次品、废品等销往境外的，免征出口关税。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>二退：从区外进入加工区的货物视同出口，可办理出口退税。区内企业使用水、电、气实行退税。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>一保：为加工出口产品所需进境的原材料、包装物件及消耗材料，予以全额保税。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>所得税：同国家级经济技术开发区。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>外汇管理：国内货物销往境外不须办理出口收汇核销手续；向境外支付不须办理进口付汇核销手续。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体">　<span lang="EN-US"><span style="mso-spacerun: yes">? </span></span>配额许可证：货物可以在加工区和其他国家之间自由进出，除国家另有规定外，不需配额和许可证。<span lang="EN-US"><p></p></span></span></p>

杀猪的

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman""><font size="3">【发布单位】商务部</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【发布文号】商务部令</span><span lang="EN-US"><font face="Times New Roman">2005</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">年第</span><span lang="EN-US"><font face="Times New Roman">27</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">号</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【发布日期】</span><chsdate w:st="on" year="2005" month="11" day="22" islunardate="False" isrocdate="False"><span lang="EN-US"><font face="Times New Roman">2005-11-22</font></span></chsdate></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【生效日期】</span><chsdate w:st="on" year="2006" month="1" day="1" islunardate="False" isrocdate="False"><span lang="EN-US"><font face="Times New Roman">2006-01-01</font></span></chsdate></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【失效日期】</span><span lang="EN-US"><font face="Times New Roman">-----------</font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【所属类别】国家法律法规</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span lang="EN-US"><span style="mso-spacerun: yes"><font face="Times New Roman">? </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">【文件来源】商务部</span><span lang="EN-US"><font face="Times New Roman"> </font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">出口加工区加工贸易管理暂行办法</span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">商务部令</span><span lang="EN-US"><font face="Times New Roman">2005</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">年第</span><span lang="EN-US"><font face="Times New Roman">27</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">号</span><span lang="EN-US"><font face="Times New Roman">)</font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">　　《出口加工区加工贸易管理暂行办法》已经商务部部务会议审议通过，现予发布，自</span><chsdate w:st="on" year="2006" month="1" day="1" islunardate="False" isrocdate="False"><b style="mso-bidi-font-weight: normal"><span lang="EN-US"><font face="Times New Roman">2006</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">年</span><span lang="EN-US"><font face="Times New Roman">1</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">月</span><span lang="EN-US"><font face="Times New Roman">1</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">日起</span></b></chsdate><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">施行</span></b><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">。</span><span lang="EN-US"><font face="Times New Roman"> </font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p align="right"><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">部长：薄熙来<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><chsdate w:st="on" year="2005" month="11" day="22" islunardate="False" isrocdate="False"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">二〇〇五年十一月二十二日</span></chsdate><span lang="EN-US"><font face="Times New Roman"> </font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt" align="right"><span lang="EN-US"><p><font face="Times New Roman">?</font></p></span></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><chsdate w:st="on" year="2005" month="11" day="22" islunardate="False" isrocdate="False"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">二〇〇五年十一月二十二日</span></chsdate><span lang="EN-US"><font face="Times New Roman"> </font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt" align="right"><span lang="EN-US"><p><font face="Times New Roman">?</font></p></span></p>

杀猪的

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">中华人民共和国海关出口加工区货物出区深加工结转管理办法</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-SIZE: 12pt"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">海关总署令第</span><span lang="EN-US"><font face="Times New Roman">126</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">号</span><span lang="EN-US"><font face="Times New Roman">)</font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">　　《中华人民共和国海关出口加工区货物出区深加工结转管理办法》经</span><chsdate w:st="on" year="2005" month="3" day="9" islunardate="False" isrocdate="False"><span lang="EN-US"><font face="Times New Roman">2005</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">年</span><span lang="EN-US"><font face="Times New Roman">3</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">月</span><span lang="EN-US"><font face="Times New Roman">9</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">日</span></chsdate><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">署务会审议通过，现予公布，自</span><chsdate w:st="on" year="2005" month="5" day="1" islunardate="False" isrocdate="False"><b style="mso-bidi-font-weight: normal"><span lang="EN-US"><font face="Times New Roman">2005</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">年</span><span lang="EN-US"><font face="Times New Roman">5</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">月</span><span lang="EN-US"><font face="Times New Roman">1</font></span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">日起</span></b></chsdate><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">施行</span></b><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">署</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">长</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">牟新生</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman""><font size="3">二○○五年三月二十一日</font></span></p>

杀猪的

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">国务院关于修改</span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">《中华人民共和国海关对出口加工区监管的暂行办法》的决定</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-SIZE: 12pt"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">国务院令第３８９号</span><span lang="EN-US"><font face="Times New Roman">)</font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">　　现公布《国务院关于修改＜中华人民共和国海关对出口加工区监管的暂行办法＞的决定》，自<b style="mso-bidi-font-weight: normal">２００３年１１月１日</b>起施行。</span><span lang="EN-US"><font face="Times New Roman"> </font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">　　总理</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">温Jiabao</span><font face="Times New Roman"> </font></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: right" align="right"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman""><font size="3">　　二００三年九月二日</font></span></p><p></p>

杀猪的

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 16pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 华文中宋">国家税务总局<span lang="EN-US"><p></p></span></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 16pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 华文中宋">关于出口加工区耗用水、电、气准予退税的通知</span></b><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><span lang="EN-US"><p><font face="Times New Roman" size="3">?</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align="center"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">国税发</span><span lang="EN-US"><font face="Times New Roman">[2002]116</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"">号</span></font></p>

ly955

不知道是否还能提供些新的文件？！谢谢