I. Foreign-invested enterprises within the industrial zone shall pay taxes in accordance with the following provisions:
(1) Import and Export Taxes
1) Both production enterprises and service enterprises are exempt from export taxes.
2) Production enterprises are exempt from import taxes on various machinery, equipment, and special transport vehicles that form part of the enterprise's fixed assets; materials, raw materials, spare parts, and other ingredients used for producing export goods may temporarily not pay import taxes. When the enterprise exports finished products, import taxes shall be supplemented in accordance with the Import and Export Tax Law.
3) Service enterprises shall pay taxes in accordance with the import tax law.
(2) Enterprise Income Tax:
1) Enterprises exporting more than 80% of their products...