Value-added and Non-value-added Business Tax Act Article 6-1

"Bonded zone" as used in this Act means a technology industrial park, a science park, an agricultural technology park, or a free trade zone, approved by the government, or a bonded factory, bonded warehouse, or logistics center administered by Customs, or any other specially designated area approved for establishment by the competent authority in charge of the relevant industry and supervised by Customs."Bonded zone business entity" as used in this Act means an enterprise inside a technology industrial park, a science park, an agricultural technology park, or a free trade zone, such zone or park being approved by the government. It also means a bonded factory, bonded warehouse, or logistics center administered by Customs, or an enterprise inside any other specially designated area approved for establishment by the competent authority in charge of the relevant industry and supervised by Customs."Taxable zone business entity" as used in this Act means a business entity other than a bonded zone business entity.