Core Viewpoint - The article discusses the implementation of a pilot program for general VAT taxpayer qualifications in comprehensive bonded zones, highlighting tax policies applicable to trial enterprises and the conditions for eligibility [2][9]. Tax Policies for Trial Enterprises - Trial enterprises are exempt from import duties and VAT on self-used equipment imports, with the exemption spread over the customs supervision period and adjusted based on the sales ratio [3]. - Specific goods purchased by trial enterprises are subject to bonded policies, while sales of certain goods require VAT and consumption tax declarations to the tax authority [4][5]. - Unprocessed bonded goods exported are exempt from VAT and consumption tax [7]. Eligibility Conditions - The pilot program requires a filing management system, with local tax and customs authorities needing to establish a collaborative mechanism for implementation [10]. - Enterprises within the bonded zone can voluntarily apply for trial enterprise status after meeting the general VAT taxpayer registration requirements [10][11]. Policy Basis - The pilot program is based on the announcement from the National Taxation Administration, Ministry of Finance, and General Administration of Customs regarding the promotion of general VAT taxpayer qualifications in comprehensive bonded zones [12].