七十年代末至八十年代初南亚和东南亚国家普遍创建出口加工区,是由于本地区的发展中国家需要扩大出口、增加外汇收入,发展制造业并使之现代化以及创造新的工作岗位。设于这些出口加工区的外国企业得到各种各样的优惠,其中包括免交利润税、红利税、专利权使用费税5-10年,有权免税进口原料和设备以及出口所生产的产品,免除各种消费税和捐税,对固定基金实行加速折旧,冲销纯生产损失,在使用当地原材料和采用劳动密集型生产 The creation of export processing zones in most countries in South Asia and Southeast Asia in the late 1970s and early 1980s was due to the need for developing countries in the region to expand their exports, increase their foreign exchange earnings, modernize their manufacturing industries and create new jobs. Foreign enterprises located in these EPZs enjoy various preferential treatments, including a 5-10 year tax exemption from profits tax, dividend tax and royalties, the right to import duty-free raw materials and equipment and to export the products they produce , The elimination of various excise duties and taxes, the imposition of accelerated depreciation on fixed-capital funds, the write-off of net production losses, the use of local raw materials and the introduction of labor-intensive production