青岛保税港区 QINGDAO FREE TRADE PORT AREA 2

青岛保税港区 QINGDAO FREE TRADE PORT AREA

2

3

世界眼光国际标准本土优势青岛保税港区 Qingdao Free Trade Port Area 作为山东乃至沿黄流域九省区出海口的保税港区，前湾保税港区将形成以青岛港为龙头、烟台和日照港为两翼、以半岛港口群为基础的东北亚外贸集装箱中转枢纽，成为环渤海经济圈现代物流发展的“超级引擎”。 As a free trade port in Shandong as well as the nine provinces and autonomous regions along the Yellow River valley to the sea, Qianwan free trade port area will be formed as the leading port of Qingdao, Yantai and Rizhao Port as two wings, become foreign trade container transshipment hub in Northeast Asia based on the peninsula port group, finally become "super-engine. " for the modern logistics development in the Bohai Economic Circle. 4

5

青岛保税港区定位 Development orientation of QDFTPA 在国内，立足青岛，辐射山东，依托陇海线，支撑环渤海，打造山东半岛蓝色经济区的核心功能区。 Domestically, the construction of the bonded port area shall be based on Qingdao, and services of the FTPA shall be provided all over Shandong Province; efforts shall be made to support regional development around the Bohai Bay relying on the Longhai Railway, and to build the central policy and function zone within the “Blue Economy Area” in Shandong Peninsula. 在国际上，面向环黄海，构建世界先进的自由贸易港区，建设东北亚国际航运中心核心功能区。 Internationally, we shall extend our sights to areas around the Yellow Sea in order to 6 develop a world-class free trade port area and a well-known international navigation center.

保税港区的定义和特点保税港区是指经国务院批准，设立在国家对外开放的口岸港区和与之相连的特定区域内，具有口岸、物流、加等功能的海关特殊监管区域。 ◇ 位置特点：由港区和港区后方区域构成的一个经济园区 ◇ 功能特点：该园区具有口岸、物流、加等功能 ◇ 管理特点：该园区与非特殊区域之间设置隔离围墙，实行卡口管理 ◇ 政策特点：国家赋予以关税为重点的优惠政策 7

Definition and Characteristics Free trade port area is a customs special supervision area approved by the State Council, set up in the country's opening ports and its connected specific area, with the ports, logistics, processing and other functions. ◇ Location Features: from the rear port and the port area constitutes an economic park area ◇ Function features: has port, logistics and processing functions ◇ Management Features: The park is separate by the wall between the regions and non-specific separation, implementation of bayonet Management ◇ Policy Features: The state has granted preferential tariff policy

9

青岛保税港区功能政策 Functions and Policies of QDFTPA

青岛保税港区适用的法规政策 1、国务院关于设立保税港区的批复 —国务院 2005年 6月22日 2、保税区检验检疫监督管理办法 —国家质检总局发布，2005年 3月1日起施行 3、中华人民共和国海关保税港区管理暂行办法 —海关总署发布，2006年 11月24日实施 4、关于洋山保税港区等海关监管特殊区域有关税收问题的通知 —国家税务总局2006年 12月15日 5、保税监管区域外汇管理办法 —国家外汇管理局发布，2007年 10月1日起实施 11

Approved Policies to QDFTPA 1、the approve of State Council agree on the establishment of the free Port Area. —Issued by State Council , 22/06/2005 2、Bonded Supervision, Inspection and Quarantine Regulations. —Issued by AQSIQ，01/03/2005 3、The People's Republic of China Interim Measures for the Customs Bonded Zone Management. —issued by General Customs，24/11/2006 4、 The note about free Port Area and other on the customs control areas of tax issues. —issued by State Administration of Taxation , 15/12/2006 5、Foreign Exchange Control in Bonded Supervision Area. —issued by State Administration of Foreign Exchange, 01/10/2007 12

青岛保税港区主要功能政策 “保税、免税、免证”是国际上自由区通行的海关监管制度，其中“税”指的是进出口关税和进口环节的增值税、消费税，“证”是指进出口许可证。保税、免证 ☆ 保税货物是指经海关批准未办理纳税手续进境，在境内储存、加、装配后复运出境或待销往国内市场的货物。 ☆ 免税货物是指按照《海关法》、《进出口关税条例》和其他有关法规，进口时准予减征和免征关税(包括进口环节增值税)的货物。 ☆ 免证是指保税港区与境外之间进出的货物，不实行进出口配额、许可证件管理。 13

Functions and Policies of QDFTPA “ Bonded, tax-free, certificate-free" is an international movement of free customs zone monitoring system, which "tax" refers to the import and export tariffs and import value-added tax, consumption tax, "certificate" B o n d e d ta x -fr e e c e r ti fi c a te -fr e e refers to the import and export licenses. ☆bonded goods Bonded goods refers to the goods approval by the Customs entry procedures without going through taxes, storage, processing, assembling in the territory and then re-exported or be sold to the domestic market. ☆ duty-free goods Duty-free goods means in accordance with "Customs Law", "Import and Export Tariff Regulations" and other relevant laws and regulations, reduction of import and customs duties exemptions granted (including import VAT) of goods. ☆ certificate-free refers there is requirement for import and export quota and license management of the goods entry or exit between free trade port area. 14

青岛保税港区主要功能政策海关和税收政策 1、海关对保税港区与境外之间进出的货物实行备案制管理，对从境外进入保税港区的货物予以保税。 2、下列货物从境外进入保税港区，海关免征进口关税和进口环节海关代征税：　　（1）区内生产性的基础设施建设项目所需的机器、设备和建设生产厂房、仓储设施所需的基建物资；　　（2）区内企业生产所需的机器、设备、模具及其维修用零配件；　　（3）区内企业和行政管理机构自用合理数量的办公用品。 3、从保税港区运往境外的货物免征出口关税。 4、区外货物进入保税港区的，按照货物出口的有关规定办理缴税手续。 5、保税港区内货物可以自由流转，企业之间的货物交易不征增值税和消费税。 6、区内企业不实行加贸易银行保证金台账和合同核销制度。 7、保税港区货物不设存储期限，可以在区内仓库或者区内其他场所进行分级、挑选、刷贴标志、改换包装形式等简单加。

Functions and Policies of QDFTPA 1、Goods entry the area from abroad is applying for bookkeeping management, and the goods would be bonded. C u s to m s a n d T a x a ti o n P o l i c y 　2 （1）For the enterprise in free trade port area, the building materials such as machinery and equipment, exempted from tariffs and import taxes. 　　（2）and machinery, equipment, molds, maintenance supplies for production，exempted from tariffs and import taxes. 　　（3）he reasonable amount of office equipment, etc. , exempted from tariffs and import taxes. 3、Shipped from outside the bonded port area shall be exempted from export duties for goods. 4、Goods from domestic into the free port area, will pay tax in accordance with the relevant provisions of exports of goods procedure. 5、goods can be free transactions within the area, inter-enterprise trade is not collect valueadded tax and consumption tax. 6、Open cash deposit account and contract cancellation of processing trade is not applied for the enterprises in free trade port area. 7、There is no time limit for the Bonded goods store in the free trade port area, can carry out classification, selection, brush affixed signs, change of packaging and other simple processing in the area.

青岛保税港区主要功能政策 1、企业可开设经常项目外汇账户及资本项目外汇专用账户，经常项目外汇账户限额无需核定； 2、进出保税港区的免税、保税货物，以外币计价结算，其他物品进出保税港区可以外币计价结算，也可以人民币计价结算；外汇管理政策 3、企业不实行合同核销制度，与境外之间的进出境贸易项下的外汇收支, 无需向外管局办理收付汇的核销手续，外汇凭相关单证从银行支付； 4、企业可有条件购汇，允许人民币资金注册企业，以不超过其注册资本总额中实际到位的人民币部分购汇； 5、中外资企业均可开立外汇现汇账户，企业经营所得外汇实行意愿结汇，外汇收入可以全额留存。

Functions and Policies of QDFTPA 1、Enterprises can open foreign exchange account and foreign exchange special account in capital term. F o rei g n E xch an g e P o l i cy 2、Enterprises can settle both in RMB and foreign currency. 3、 Enterprises are not required to undergo the procedure of verification and cancellation foreign exchange control in the process of imports and exports. 4、Enterprises can buy foreign currency with conditions, allow enterprises registered in RMB, purchases of foreign exchange is not exceed their actual registered capital. 5、Domestic and foreign-funded enterprises may open foreign exchange accounts, implement the wishes of business income from foreign exchange settlement, foreign exchange earnings can be retained in full.

青岛保税港区主要功能政策区域内容保税区保税物流园区出口加区区港关系区港一体区港分离区港之间由专用通道相接区港分离主要功能政策比较保税港区现代物流，对外贸易，国际中转，国际采购，商品展示，检测维修，加制造，港口作业等9项功能仓储物流、对外贸易、加制造、商品展示仓储物流对外贸易加制造集装箱增值业务可开展集装箱拼拆箱、国际中转、国际采购、分销配送等业务可部分开展集装箱拆拼箱业务可开展集装箱拆拼业务无多式联运直接的海铁联运、水水联运功能可部分开展海铁联运业务可部分开展水水联运业务无税收政策国内货物入区视同出口实行退税；区内货物交易免收增值税和消费税国内货物入区离境方能办理退税手续国内货物入区视同出口实行退税国内货物入区视同出口实行退税

COMPARISON OF FUNCTIONS AND POLICIES Area Item Free Trade Port Area Bonded Logistic Park EPZ Relationship btwn area and port Area & port integrated Area & port separated Area & port linked by special passage Area & port separated Major functions Modern logistics, foreign trade, international, transit, international procurement, , merchandise exhibition, testing and maintenance, processing, manufacture and port operations Storage, logistics, foreign trade, processing, manufacturing, merchandise exhibition Storage, logistics, foreign trade processing, manufacture Value-added operation on containers LCL service, international transit, international procurement, marketing and distribution Part of LCL service None Multi-model shipment Direct sea-railway and water-water through transport Part of sea-railway through transport Part of water-water through transport None Goods from inland china shall be treated as export and enjoy duty rebate ; VAT and excise tax on Goods transacted within the Area shall be exempted. Duty rebate can only be done after the goods from inland china have left the area. Tax policy Goods from inland china shall be treated as export and enjoy duty rebate.

国际中转国际采购转口贸易出口加境国际配送商品展示检测维修口岸入区保税港口作业企业不征增值加进区退税增值税消费税外出口仓储物流企业展示交易境内内销纳税青岛前湾保税港区 21

International transit zone International Procurement Entrepot Trade Export processing Bonded International Distribution Commodity Exhibition Detection Maintain Port operations Enterprise Value-added processing Entered the zone tax rebate No VAT and Consumption Tax. Over Main Seas Warehouse Logistics Export Enterprise Exhibition Trade Land Qingdao Qianwan Free Trade Port Area Domestic Tax 22

青岛保税港区主要行业 1、国际物流适合在青岛保税港区发展的主要行业国际分拨、国际配送、国际采购、国际中转、仓储和商业性加 2、国际贸易 3、商品交易市场一般（进出口）贸易、转口贸易、过境贸易 4、保税加国际商品交易市场、商品展示业 5、港口装卸作业 6、国际航运服务 7、研发、企业总部 8、检测和售后服务维修加贸易、出口加、加内销金融、保险、船代货代、海事仲裁、商务会展、航运交易、航运信息，船舶管理、船运咨询

Main Industries of QDFTPA S u i ta b l e m a j o r s e c to r s fo r th e d e v e l o p m e n t o f 1、International logistics 2、international trade 3、exhibition trade 4、Bonded processing International procurement and distribution, warehousing and commercial processing International trade market international trade exhibition International trade market commodity display 5、Port handling 6、International shipping services 7、High technology 8、Modern processing and manufacturing Processing trade export processing domestic Container loading and unloading transportation, value-added at container ports, shipping logistics, shipping and seafarers training services, ship registration, ship trading

青岛保税港区业务流程 Business Process of QDFTPA

26

27

28

29

30

31

32

33

34

35

36

37

39

青岛保税港区发展规划 Development Plan of QDFTPA

青岛保税港区发展规划青岛保税港区国际航运服务中心区域性国际物流中心大宗原材料交易定价中心特色产业集聚中心打造山东半岛蓝色经济区的核心政策功能区 41

Development Plan of QDFTPA Int’l Shipping center Regional Int’l Shipping Center Price-fixing Center for Commodity Exchange Aggregation Center for Distinctive Industries construct the policy and function central area of Shandong peninsula's blue economic zone 42

THANKS！ TEL: 0532 -86766622 Email: www. qdftz. com