臺灣自由貿(mào)易區(qū)

FreeTradeZonesinTaiwanMinistryofTransportation

andCommunications,Taiwan,R.O.C.

2011I.ThePlanningofFTZsII.TheSpecialFeaturesoftheSystemIII.IntroductiontoEachFTZIV.OperatingModelsforFTZEnterprisesContentsThePlanningofFTZsThemeaningandstatusofFTZsSpecialzonesthatare“insidenationalterritorybutoutsidecustoms”:Creatinganexcellentenvironmentfortransnationalbusinessoperationsbyloweringbarrierstotheflowofgoods,commerceandpeople.Thecreationofspecialzonesfor“l(fā)ogistics,transshipment,andvalueadding”:Combiningthefunctionsofseaportsandairportswithmeetingalltheneedsforsupply-chainmanagement,tostrengthenusers’competitiveadvantage.Specialzonesastrialpointsfor“comprehensivetradeliberalization”:Placingstressonautonomousenterprisemanagement,whileexpandingliberalizationacrosstheplanethroughpointandlinetrialimplementation.ShipsorairplanesarrivingatseaportsorairportsSimple-processing,storage,&transshipmentoperationszoneFlowofgoodsatimport/exportpointsTaxArea,BondedZoneMulti-stagevalue-addedoperationszoneBusinessservicescenterFlowofpeopleatentry/exitpointsFTZsConvenientbusinessentry(Conveniententryvisaforbusinesspeople,withfacilitiesprovidedforexhibitionandtradeactivities)Practicalorganizationalform(Cansetupinazoneasabranch,office,operationsdepartment,etc.)Taxpreferences(Goods,machinesandequipmentforoperationandprivateuseareexemptedfromrelevanttaxesandfees.Goodspurchaseddomesticallyarefreefrombusinesstax.Foreignfor-profitbusinessesstoringand/orperformingsimpleprocessingareexemptedfrombusinessincometax.)Relaxationofforeign-workerhiringratio(Foreignworkersmayconstituteupto40%ofemployees)Diversifiedoperationalscope(Cancarryoutrearrangement,processing,fabrication,etc.)FTZsTheSpecialFeaturesoftheSystemFreeflowofgoods(Exemptfromcustomschecking,inspection,andescort;adoptionofreportingormonthlyreportingsystem)Single-windowadministrativeservice(EachFTZhasasingleadministrativeserviceandmanagementauthority)Specialcoordinatingmechanism(AnFTZCross-DepartmentalWorkingGroupisspeciallychargedwithdeliberatingonrelatedpolicyandcoordinatinginter-zonalaffairs)ServicesideCostsideEfficiencysideFunctionalsideSource:CompiledbyCEPD,MOTC.TheSpecialFeaturesoftheSystem－EfficiencySideOtherFTZsBondedzonesProcessingzonesScienceparksTaxareasReportingCustomsclearanceunderbondingregulationsCustomsclearanceunderexport/importregulationsGuardReportingFTZEnterpriseFTZEnterpriseReporting1.Nocustomsclearance,andnodocumentchecksasarule.2.SimpleentrepotconsignmentoperationshandledunderprovisionsofCustomsAct.3.Nolimitationonstoragetime.5.Canoptformonthlyreporting,withinter-zonalcustomsreportingofFTZgoods.6.Canoptformonthlycustomsreportingandclearance.7.Canoptformonthlycustomsreportingandclearance.4.Canoptformonthlyreporting.FTZLogistics

Costside1:TaxpreferencesTaxareasOtherFTZsBondedzonesFTZenterpriseFTZenterpriseSubjecttobondedcargoregulations.Zero-ratedbusinesstax.Subjecttoexportcargoregulations.Subjecttoimportcargotaxation.

Exemptfrompaymentoftax1.Goodsandequipmentimportedareexemptfromrelatedtaxesandfees.6.TaxedonvalueonleavingFTZminusvalueaddedintheFTZ.7.ShippedbacktoFTZafterprocessingoutsourcedoutsidezone.8.Exemptfromtradepromotionservicechargesunlessshippedtotaxarea.3.Zero-ratedbusinesstaxfordomesticprocurement.4.Zero-ratedbusinesstaxforgoodsstoredinFTZforexportbysalesfrombondedareatoexportingcompanyorfromtaxareatobondedarea.5.Zero-ratedbusinesstaxforoperatoroutsideFTZtransportinggoodstozoneunderinstructionsofforeigncustomerandobtainingforeignexchange.2.Zero-ratedbusinesstaxonsaleofserviceswithinFTZ.TheSpecialFeaturesoftheSystem－CostSide(1/2)

FTZExemptfrompaymentoftax

Costside2:TaxpreferencesPreferentialmeasuresforbusinessincometax:

Foreignfor-profitbusinessesortheirbranchcompaniesinTaiwanthatapplyforestablishmentordelegatefree-trade-zoneenterprisestostoreand/orperformsimpleprocessinginFTZsandselltheproductsinandoutofTaiwanshallbeexemptedfrombusinessincometax.Intheeventthattheannualdomesticsalesexceed10%ofthetotalofannualdomesticandforeignsales,theexceededportionshallnotbeexemptedfrombusinessincometax.

OverseascustomerFTZenterpriseOwnerofforeigngoods100%ofthetotalsalesexemptedfromtaxCommissioningtostore&simpleprocessingTheSpecialFeaturesoftheSystem－CostSide(2/2)DomesticCustomer10%ofthetotalsalesexemptedfromtaxTheSpecialFeaturesoftheSystem－FunctionalSideTaxareas/bondedzonesGuardFTZEnterpriseFTZEnterprise1.MayimportandstoreunopenedgoodsfromChina.2.AllowingFTZenterprisestoconductadiverserangeofbusiness,includingtrade,logistics,transshipment,value-adding,andtechnicalservices.FTZEnterpriseFTZEnterprise3.TheentityapplyingforestablishmentasanFTZenterpriseisacompanyortheTaiwanbranchofaforeigncompany,whiletheoperatingentitycanbeanofficeorotheroperatingunit.FTZApplyingentity5.PermittedimportsfromChinamaybeshippedtotaxzones4.Maybelabeledas“AssembledinTaiwan”afterrearrangementthatdoesnotamounttosubstantivetransformation.TheSpecialFeaturesoftheSystem－ServiceSide(1/2)

1.PolicyreviewofFTZdevelopment2.ReviewingonthecaseofFTZapplicationandestablishment3.Coordinationofcross-departmentaffairesconvener：PoliticalDeputyMinisterofMOTCVice-convener：DirectorofDepartmentofAviationandNavigationStaffMembers：vice-chiefsofbureau,departmentandofficefromMOFandMOEA1.ExecutionofFTZaffaires2.Single-windowadministrationservicesFTZenterprisesFTZenterprisesFTZCross-Ministriescommittee,MOTCFTZWorkingGroupConvener：Vice-ChiefofadministrationStaff:harborbureau(CAA)Staffmembers:NationalImmigrationAgency,Customs,HarborPolice(airpolice),FireControl,LocalGovernmentandotherrelevantministriesandcommissions1.CoordinationofFTZissues2.reviewingoncasesofFTZbusinessapplicationandestablishment3.reviewingonthecertificateletterofownerofforeigngoodsFTZAdministrativeAuthorities(CAA、HB)TheSpecialFeaturesoftheSystem－

ServiceSide(2/2)

ApplicationbybusinesstooperateinFTZEligibilityUndertakingoftrading,warehousing,logistics,container(cargo)terminal,entrepot,transshipment,freightforwarding,customsreportingservice,assembling,rearrangement,packing,repair,processing,manufacturing,inspection,testing,exhibition,technicalservices,orFTZstoragebusinesses.Documentationrequired1.Applicationform.2.Businessplan(includingfinancialplan).3.Goodscontrolplan.4.Explanationofcustomsreportingandbookkeeping.5.Investors’identificationdocuments.ApplicationQualifiedOperationApprovalAfter6monthsinoperation,checkwhetheroperatinginaccordancewithsubmitteddocumentation.

ReviewbyFTZmanagementauthorityjointlywithHandledandassistedbyspeciallyassignedpersonnelCustomsandotherrelatedagencies

FTZsandIndustrialZonesHsinchuScienceParkElectronicsandinformationSoftwareOpto-electronics(photonics)

KaohsiungPetrochemicalsSteelElectronicsYunlinScienceParkTextilesOpto-electronics(photonics)NangangSoftwareParkSoftwareKnowledge-basedindustriesSouthernTaiwanScienceParkOpto-electronics(photonics)MachineryFoodBiotechnologyEnvironmentalprotectionCentralTaiwanScienceParkOpto-electronics(photonics)PrecisionmachineryNanomaterialsAviationandspaceindustry

KeelungPortFTZTaipeiPortFTZTaichungPortFTZTaoyuanAirCargoParkFTZKaohsiungPortFTZSource:CompiledbyCEPD,MOTCIntroductiontoEachFTZSuaoPortFTZOpto-electronics(solarenergy)ChemicalEngineering,ironwaremachineryComputerperipheralsLize&LondeIndustrialPark

SuitableOperatingModelsforFTZTaiwan’sFTZcandevelopvariableoperatingmodelssuchastransit,exhibition,internationallogisticsdistribution,testing/maintenance/repairing,Multi-countriesValue-addedConsolidation,branding&research,etc.OperatingModels&PositionofFTZNicheAspectFeasibleOperatingModelsTransit/TransshipmentServicesInternationalLogisticsDistributionTesting/Maintenance/RepairingServicesMulti-countriesValue-addedConsolidationBranding/ResearchTransshipmentCenterDistributionCenterTestingCenterValue-AddingServiceCenterR&DCenterKeyPositionValue-Added

TransitCommercialExhibitionProcurementCenterRegionalDivisionHeadquarterRegionalHeadquarterBenefits：1.Relatedtaxpreferences（customs,operatingtax,goodtax）2.LinkingupwiththesupplychainofTaiwan’svehicleindustry,assistingsubcontractorstoexpandinternationalmarket,establishingthecooperationmodelofpartsproduction,upliftingthequalityandcontingentvalue3.CuttingdownthecosttomakewholeindustrymorecompetitiveandattractforeignheadquarterstoplaceordersDevelopedOperatingModels(1/6)Multi-countriesValue-addedConsolidation－Out-contractedcarsassemblyOverseasFTZ(AssociatedCompanies)Taxareas/bondedzonesForeignPartsdelegatedbusinessFinishedcarsstoredExportCarsassemblingWarehousingLogisticsDistributionAssembledtosemi-productSubcontractorsOut-contractedprocessingSemi-productstransportedtodelegatedbusinessforout-contractedprocessingMulti-countriesValue-addedConsolidation－Oildrillingplatformassembled&exportedthroughout-contractedprocessingBenefits：Tax-freeforhigh-priceimportedpartsleadstocost-downDevelopedOperatingModels(2/6)FTZForeignPartsentered&storedatFTZwarehouseOut-contractedprocessingSemi-productsaresentbacktoKaohsiungHarborforprocessingProcess&exportKaohsiungHarborTaxareasOverseasWarehousingExportFactoryinTaxarea

Out-contractedprocessingInternationalLogisticDistribution－Packaging&distributionofcosmeticsandhealthfoodBenefits：1.Shortenclearingtime(F1&F5areexcludedfromreview&check/shortestaveragedistancetomarket2.Taxpreferences(Ownersofforeigngoodsareexemptedfrombusinessincometax)

DevelopedOperatingModels(3/6)overseasFTZPackaging,labeling&exportingForeignGoodsTax/BondedareasBottlesaresenttoFTZforpackagingGoodsexportedTesting/Maintenance/RepairingServices－Semiconductorafter-saleservices&AsianmaintenancecenterBenefits：1.LeveragingFTZ’staxpreferencesandhighefficiencytomakeTaiwanabletorivalwithSingapore&becomealogisticcenterofSemiconductorparts/equipmentintheAsianregion。2.Greatadvantagetotheprocessingtechnology,productionvolume&outsourcingopportunityofpartsforTaiwan’ssemiconductorindustry

DevelopedOperatingModels(4/6)FTZAsianMaintenance/RepairingcenterInventorymanagementofsparepartsDomesticTax/BondedAreasorForeignbusin