1.As prescribed in Article 13 of the Statute for the Establishment and Administration of Technology Industrial Park,business entities are exempt from import duties and dues,commodity tax,business tax,and deed tax;old machinery and equipment that have been used for five or more years are exempt from customs duties when shipped outside the zones.
2.As prescribed in Article 14 of the Statute for the Establishment and Administration of Technology Industrial Park, business entities that meet the criteria for engaging in transshipment may be imposed a profit-seeking enterprise income tax on 10% of their transshipment income.
3.According to Article 7 of the Business Tax Act, the business tax rate is zero for
business entities that export products or services or sell products or services to business
entities in the zones or duty-free zones, as well as for the machinery and equipment, raw
materials, materials, fuels, and semi-finished products in bonded factories or bonded
warehouses.
4.According to Article 10 of the Statute for Industrial Innovation, business entities may apply to
deduct the funds invested in research and development form the profit-seeking enterprise
income tax in the current year or in the next three years starting from the current year.
5.Artcle 15 of the House tax Act stipulates that for plants used by the owner for production
purposes,the house tax incurred is reduced by half.
