Act for the Establishment and Management of Free trade zones Article 28
The business tax rate for following goods or labor shall be zero:1. The goods and private use machinery or equipment sold by enterprise(s) in tax area or bonded area to free-trade-zone enterprises for operation.2. The goods stored in free-trade-zone enterprise for export by sales from bonded area enterprise(s) to exporting company.3. The goods stored in free-trade-zone enterprise for export by sales from tax area enterprise(s) to bonded area enterprise(s).4. The labors for operation sold from enterprise(s) in tax area or bonded area to free-trade-zone enterprise(s).For the goods or services to be sold by a free-trade-zone enterprise or by a foreign enterprise, agency, entity or organization to another free-trade-zone enterprise in the same free trade zones, or to the free-trade-zone enterprise(s) in another free trade zone, or to foreign customers, or to the enterprises in another bonded area, or to an exporter for direct export or storage in a bonded warehouse or a logistics center for exporting, instead of shipping the same to any tax area, the business tax rate applicable thereto shall be zero.
中文原文 自由貿易港區設置管理條例第28條
下列貨物或勞務之營業稅稅率為零：
一、課稅區或保稅區營業人銷售與自由港區事業供營運之貨物及自用機器、設備。
二、保稅區營業人銷售與外銷廠商存入自由港區事業以供外銷之貨物。
三、課稅區營業人銷售與保稅區廠商存入自由港區事業以供外銷之貨物。
四、課稅區或保稅區營業人銷售與自由港區事業與營運相關之勞務。
自由港區事業或外國事業、機關、團體、組織在自由港區內銷售貨物或勞務與該自由港區事業、另一自由港區事業、國外客戶或其他保稅區事業，及售與外銷廠商未輸往課稅區而直接出口或存入保稅倉庫、物流中心以供外銷者，其營業稅稅率為零。
一、課稅區或保稅區營業人銷售與自由港區事業供營運之貨物及自用機器、設備。
二、保稅區營業人銷售與外銷廠商存入自由港區事業以供外銷之貨物。
三、課稅區營業人銷售與保稅區廠商存入自由港區事業以供外銷之貨物。
四、課稅區或保稅區營業人銷售與自由港區事業與營運相關之勞務。
自由港區事業或外國事業、機關、團體、組織在自由港區內銷售貨物或勞務與該自由港區事業、另一自由港區事業、國外客戶或其他保稅區事業，及售與外銷廠商未輸往課稅區而直接出口或存入保稅倉庫、物流中心以供外銷者，其營業稅稅率為零。