The year before last the mainland announced a new tax system, under which raw materials imported by foreign firms would be taxed at a rate of 17 %, with 9 % being returned to the manufacturer when finished goods were exported.
前年底大陸頒佈新稅制，外商進口原料要被課徵百分之十七的增值稅，等到產品出口核銷後再退百分之九的稅。