What are the Tax policies in special zones in customs supervision areas?

According to a notice issued by the SAT on tax policies in the Yangshan Free Port (Port) and Zhuhai Park of Zhuhai-Macau Cross-border Industrial Zone (Park), enterprises in both the Port and the Park are entitled to enjoy tax policies for export processing zones, i.e. domestic goods entering the Port or Park will be deemed to be exports and, therefore, entitled to a VAT refund.

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