1、The Productive enterprises invested by the foreign traders with an operation period of more than 10 years are free of acquirement tax for two years since it got profit. During the 3rd year to the 5th year they are prized 30% of the acquirement tax actually payed by the enterprise in addition to the advantage of half tax rate imposed on. When it is terminated, the part over 15% will all be given back as a prize.
2、The advanced technology enterprises run by the foreign traders will enjoy a discount of 90% according of the tax imposed if when the advantageous period is terminated it remains the high-tech enterprise.
3、Foreign-invested exporting corporation with an exported value equal to or more than 70% of the gross production value of the corporation of the year could enjoy 0.9 discount on the added-value tax.
4、Foreign-invested corporation should pay local income tax equal to 3% of enterprise income tax; the productive corporation will be exempted from income tax.
5、The newly established technological service will be exempted from income tax from the date of opening.
6、Foreign investors who reinvest to create new establishment profit from the former investment will be returned 40% of income tax (concerning the reinvesting part) paid before on the condition that the operation period exceeds five years.
7、As for all foreign- funded projects transferring technology within the scope of classification of encouragement of the Catalogue for the Guidance of Foreign Investment Industries, the equipment imported within the projects total investment in terms of values and for internal use will be exempted tariffs and value-added tax related with import, but the equipment should be excluded in the Catalogue of Imported Commodities no Entitled for Tariff Exemption for Projects with Foreign Investment. As for the domestic-funded projects, as per Current Industries, products and Technology Catalogue Specially Encouraged by State with the total investment of eth projects and for internal use, shall be exempted from tariffs and value-added tax related to importation, but the equipments shall be excluded in Catalogue of Imported Commodities not Entitles for Tariff Exemption for Projects with Foreign Investment.
8、The materials imported by the foreign-invested corporations in the means of processing the supplied materials should be free of all of the taxes. When the products are exported, the custom tax and value-added tax and consumption tax should be exempted. And to the products not exported the tax should be returned to compensate; value-added tax and consumption tax on the products exported should be exempted if approved by the state tax office.
9、Foreign-invested corporations which transfer their products processed from imported materials to the other foreign-invested enterprise which processes supplied products instead of exporting directly by themselves will be free-charged of consumption tax and value-added tax in the production if approved by the state tax office.
10、The production programs are free all the following charges: basic construction educational fee, complex use of resources development fund, commercial net construction fee, housing construction development fund, constructional garbage deposit, quality deposit, safety deposit, etc,
11、Domestic production corporations could enjoy preferential policies according to their technological contents and investment scale.
12、If the relevant state policies have any adjustment, the local policy should be adjusted accordingly.