For industrial enterprise funded by foreign investors whose operation period is longer than 10 years , in addition to enjoying national preferential policies , 20 % to 50 % of its enterprise income tax levied as local fiscal revenue will be refunded as a reward for 8 successive years starting from the third profit - making year based on its added amount of tax contribution 国内投资者固定资产投资在500万元以上的工业企业，经营期10年以上的，从获利年度起，前两年按其企业所得税对地方财政贡献额的100 %支持企业；第3年至第5年按50 %支持企业。
Chinese - foreign equity joint ventures engaged in port and dock construction where the period of operations is 15 years or more shall , following application by the enterprise and approval thereof by the tax authorities of provinces , autonomous regions , or municipalities directly under the central government of the location and commencing with the first profit - making year , be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year 二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。
The foreign - invested enterprises of commercial retails , logistics , conference and show , tourism , finance or insurance set up by reorganization of this city ' s state - owned enterprises with an operating period of over 10 years may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax by the benefited finance of this city in the first two years from the profit - making year 由改组国有企业设立的商业零售、物流、会展、旅游、金融、保险类外商投资企业，经营期在十年以上的，自获利年度起前两年，由本市受益财政按企业已交所得税地方留成部分的50 %奖励企业。
Sole foreign proprietorship , hereinafter referred to as the foreign - invested enterprises , shall pay their reduced enterprise income tax at the preferential rate of 15 % fifteen percent . for those with business operational term not less than 10 years shall have , upon their applications approved by the bda tax administration , two - year tax holiday and ensuing three - year half - reduction starting from their first profit - making year 生产性的外商投资企业，减按15的税率征收企业所得税，其中经营期在10年以上的，从开始获利年度起，第1年和第2年免征企业所得税，第3年至第5年减半征收企业所得税。
Enterprises with foreign investment established in the pudong new area of shanghai and engaged in construction projects such as airports , ports , railways , highways and power stations where the period of operations is 15 years or more shall , following application by the enterprise and approval thereof by the tax authorities of the municipality of shanghai and commencing with the first profit - making year , be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year 三)在上海浦东新区设立的从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，经营期在十五年以上的，经企业申请，上海市税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减半征收企业所得税。
Enterprises with foreign investment established in the special economic zones and engaged in service - oriented industries where the amount of the foreign investment exceeds us $ 5 million and the period of operations is ten years or more shall , following application by the enterprise and approval thereof by the tax authorities of the special economic zone and commencing with the first profit - making year , be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years 四)在经济特区设立的从事服务性行业的外商投资企业，外商投资超过五百万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。
Enterprises that move their headquarters in this city and have a registered capital of over rmb 50 million yuan ( including 50 million yuan ) may enjoy full reward of the locally retained portion from the paid - in enterprise income tax in the first and second years ; and 50 % reward in the third to eighth years from the profit - making year used in scientific development and production management 迁入本市的企业总部，注册资本在5000万元人民币以上（含5000万元人民币）的，自企业获利年度起，第一年、第二年，按企业缴纳所得税地方留成部分全额奖励企业；第三年至第八年，按企业缴纳所得税地方留成部分的50 %奖励企业用语科研开发和生产经营。
Investing in the project of the tertiary industry ( not include the development item of the real estate ) , the investment in fixed assets is above 5 million yuan , from is it open profit - making year case to build up , one year is it reward to pay income tax place 100 % retained in fact according to enterprise , reward according to place 50 % retained in the 4th ? 5th year 投资第三产业项目（不包括房地产开发项目） ，固定资产投资在500万元以上的，从建成营业获利年度起， 3年内按企业实交所得税地方留成的100 %奖励，第4 - 5年按地方留成的50 %奖励。
Pillar foreign - invested enterprises may enjoy exemption of enterprise income tax in the first to second years from the profit - making years and half in the third to fifth years , and 50 % reward of the locally retained portion from the paid - in enterprise income tax by the benefited finance of this city in the sixth to eighth years 对支柱型外商投资企业，自获利年度起第一年至第二年免征企业所得税，第三年至第五年减半征收企业所得税，第六年至第八年由本市受益财政按企业实交所得税地方留成50 %奖励企业。
