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外商投资注册中国公司 外商机构中国代办处注册 <<  
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上海外商投资优惠政策 |
| 上海外高桥保税区优惠政策要点 |
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作者：深蓝顾问
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一、关税优惠政策：
1. 区内生产性的基础设施建设项目所需的机器、设备和其他基建物资，予以免税；
2. 区内企业自用的生产、管理设备和自用合理数量的办公用品及其所需的维修零配件，生产用燃料，建设生产厂房、仓储设施所需的物资、设备，予以免税；
3. 保税区行政管理机构自用合理数量的管理设备和办公用品及其所需的维修零配件，予以免税；
4. 区内企业为加工出口产品所需的原材料、零部件、元器件、包装物件，予以保税。
5. 转口货物和在保税区储存的货物按照保税货物管理。
二、进出口管理政策
1. 经批准成立的保税区内企业，都具有在保税区内开展国际贸易经营权。可以自由地与国外和国内有进出口经营权的企业开展国际贸易和转口贸易。
2. 对保税区与境外之间进出的货物，除实行出口被动配额管理的外，不实行进出口配额、许可证管理。
3. 国内非保税区进入保税区的货物，在办结海关手续后，视同出口。企业可办理除出口退税之外的结汇、外汇核销、加工贸易核销等手续。
三、功能性政策
1. 保税区内可以设立外商独资、中外合资或内资企业的贸易公司。享有与境外直接开展国际贸易和与国内有进出口经营权企业开展贸易的经营权。同时，也可在保税区内开展仓储、展示、商业性简单加工等经营活动。
2. 区内加工企业开展加工贸易、生产除国家禁止进出口和需被动配额及特别敏感和有污染环境、危害国家安全或者损害社会公共利益的产品外，原则上受加工品种和范围以及产品和产业导向的限制。
3. 保税区内开展加工贸易，实施全额保税的办法，可以不按内外销比例征税，不实行银行保证金台帐制度，不收保证金，加工时间不受限制。
4. 鼓励区内企业开展以出口为导向的加工贸易。同时也允许区内企业加工成品后销往国内市场。
5. 允许加工企业开展工序性的外发加工。
6. 区内保税仓库可以储存除国家禁止进出口外的所有产品。
7. 区内转口货物可以在区内仓库及其他场所进行分级、挑选、刷贴标志、改换包装形式等简单加工。
Comparison between F.T.Z & Non-F.T.Z. Processing Trading Policies By Mr.Li Weibo
……Deputy Director of Economic & Trade Department of Shanghai Waigaoqiao Free Trade Zone Administration
1. Approval on Processing Trading
Within F.T.Z.
Outside F.T.Z
Approval
By Customs only
By both the responsible MOFTEC and Customs Authorities.
Authentication of qualification
F.T.Z. Administration checks business scope when approving the registration of enterprise before business license is granted. F.T.Z. enterprises are not required to apply for Certificate of Approval on Processing Trading Business.
MOFTEC authorities check and issue Certificate of Approval on Processing Trading business after business license obtained and enterprise put into operation. 10proof documents shall be submitted
Authentication of processing capability
Unnecessary.
MOFTEC authorities issue Certificate of Processing Capability with one-year's term of validity.
Approval upon processing trading contract
F.T.Z. enterprises go to the F.T.Z. Customs for file and cancellation is allowed based upon the general contract.
(1) MOFTEC authorities fill in List of Imported Materials &Components Application Record and List of finished Products for Export and Relative Imported Materials & Components Consumption Record according to the submitted documents and chop seal of approval on each contract. (2) Enterprises go to the responsible Customs to file the imported materials &components and apply for cancellation with each contract.
Approval on consumption of materials &components
Comparatively speaking. Loosely administrated in the enclosed area.
(1) MOFTEC authorities check and approve strictly according to the consumption standard and search for the opinions from the responsible industrial administration authority and Customs. (2) The responsible Customs cancel strictly according to the consumption standard.
Limitation on contract value
No limitation
For value above US$5 million, the contract must be submitted to MOFTEC authorities and Customs for higher level approval.
2. Environment of Processing Trading
Within F.T.Z.
Outside F.T.Z.
Classification of commodities
It is not limited by different categories of imported materials & components except in the case of a few special commodities.
The commodities are classified into Prohibited, Restricted & Permitted Categories. Duty deposit account is actually carried out on imported materials & components belonging to Restricted Category except for Class A enterprises.
Classification of companies
F.T.Z. processing enterprises are regarded as Class A enterprises and it is especially beneficial for enterprises with:
□ long processing term □fast cash circulation
□ high import value
Enterprises are divided into A, B, C and d Classes and administrated dynamically. Management on Class A enterprises is so strict that those with 2 years history of processing trading and complying with 7 conditions are qualified to apply for Class A enterprise status.
Change on processing validity term
Upon expiration, the remaining materials & components can be transferred to a new Manual or stored in bonded warehouses or cancelled with the Customs after approved by F.T.Z. Customs only.
Processing business should be done strictly within the term of validity. Duration can be prolonged by no more than 6 months and no more than twice with the MOFTEC Authorities' approval within the defined period.
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