Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 11

If a business entity concurrently operates the trans-shipment business and has applied to assess its profit-seeking enterprise income tax at 10% of the trans-shipment income pursuant to Article 22 of this Act, then its ledgers and evidence of transshipment should be independently set up. Additionally its income, cost, and gross profit of trans-shipment business should be independently calculated and reasonably shares the administration fee.The aforementioned ledgers and evidence may be checked by the Tax Administration and the BIP or the branches, if necessary.