Structured policy cards from official sources, updated weekly.
For industries outside the negative list, domestic and foreign investment are treated equally. For restricted industries, special authorization may be applied for on a case-by-case basis.
Enterprises in Kashgar's difficulty-designated areas enjoy 5 years of corporate income tax exemption, followed by 5 years at 50% reduction. Combined with the 15% Western Development rate, effective tax can be as low as 7.5%.
Encouraged industries in Western China qualify for a reduced 15% corporate income tax rate (vs standard 25%). This applies broadly in Kashgar FTZ.
Customs supervision codes 9610 (B2C direct), 9710 (B2B direct), and 9810 (overseas warehouse) are all supported in Kashgar's cross-border e-commerce pilot zone.
Xinjiang FTZ encourages foreign-invested R&D centers with fast-track registration, equipment import duty exemptions, and talent visa facilitation.
The CKU railway is under construction with an estimated 4-year completion timeline. Upon completion, Kashgar will become the primary rail gateway to Central Asia.
Foreign investors who reinvest retained earnings in qualified Kashgar projects may defer tax on the distributed profits, effectively compounding capital within the zone.