tax, import
4.Also, the built nationally encouraged enterprises, research &development center, high-tech, exportation type enterprises of foreign investments may enjoy the exemption policy on tariffs and importation value added tax if they import, within the original approved business scope for their technical innovation, in-house use equipment, suited technology, spare parts and components than cannot be produced domestically or cannot meet performance requirement if produced domestically.
5.After enterprise exported purchased used facility, it should fill out <tax refund or exemption on export of used facility>>within stipulated period, with customs declaration of goods export (for tax refund), normal invoice of purchased facility or import tax payment receipt and other documents required by in-charge tax authority, to claim tax exemption against in-charge tax authority.
9.For speeding materials flow, reducing logistics costs and rationalizing tax-bearing of the whole supply chain, manufacturers in Suzhou area and nearby Yangtze Delta are using SIP-BLC to replace the so-called "products export and re-import" and "Further Processing Transfer" more and more, and the VAT rebate policy of SIP-BLC shows its special advantages.

