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6.39. For exports of manufacturing services on goods owned by non-residents, the data collection must cover at least the processing fee and the identification of the country of the client as well as the costs and origins of materials procured by the resident processors. If it is available, information on the destination of the processed goods is useful. In principle, a survey of processors should be easier to establish as (a) the number of service providers should be small and (b) many of those are often located in special zones, such as export processing zones, and are generally subject to special tax regimes. The survey will have to distinguish the rendering of manufacturing services to non-residents from manufacturing on the processor’s own account and or for other residents.
Include page: Country experience: Hong Kong, China
Next: C.4. Surveys of insurance and financial corporations
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