Duty reduction or exemption shall be granted to goods imported or exported by the special economic zones and other specified areas , and by sino - foreign joint ventures , contractual joint ventures and wholly foreign - owned enterprises , and to goods imported or exported for specific purposes , and to materials donated for public welfare 第四十条经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。
[ article 40 ] duty reduction or exemption shall be granted to goods imported or exported by the special economic zones and other specified areas , and by sino - foreign joint ventures , contractual joint ventures and wholly foreign - owned enterprises , and to goods imported or exported for specific purposes , and to materials donated for public welfare 第四十条经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。
As a policy orientation , the guiding list if industries for foreign investment listed certain industries or programmes like the management of post and telecommunication , the air traffic control , the financial derivatives business , the broadcasting and tv industry , the newspaper etc . as those not permitted to be engaged by wholly foreign - owned enterprises 在外商投资产业指导目录中将邮政电信业务的经营管理空中交通管制衍生金融业务广播影视业新闻业等行业或项目列为禁止外商投资产业。据此，规定写明：
A wholly foreign - owned enterprise shall , within 30 days of the issuance of its business license , present the approval certificate and the business license to the land administration authority of the local people ' s government at county level or above , go through the land use procedure and collect the land use certificate 外资企业应当在营业执照签发之日起30天内，持批准证书和营业执照到外资企业所在地县级或者县级以上地方人民政府的土地管理部门办理土地使用手续，领取土地证书。
Dongguan kgi technical consulting , ltd . , a wholly foreign - owned enterprise incorporated in dongguan china on 12 april 2007 , is mainly engaged in providing testing and technical supportive services relating to audio speakers and other related products to its related company klipsch in the u . s , canada and europe 东莞凯佳技术咨询有限公司成立于2007年4月12日，为美国杰士音响集团旗下的一家外商独资企业，主要业务是为美国杰士音响集团所属的位于美国、加拿大以及欧洲的分公司提供有关音响扬声器等一系列产品的测试和技术支持。
Handle and establish chinese - foreign joint venture , wholly foreign - owned enterprise , domestic - investment limited company ; succeed in , handle stock right transfer , enterprise aquistion and merger reform system , not concerning foreign affairs to negotiate , infringe business secret , infringe the patent right , trade mark privileges business 经手成立过中外合资经营企业、外商独资企业、内资有限责任公司；成功办理过股权转让、企业购并改制、涉外谈判、侵犯商业秘密、侵犯专利权、商标权等业务。
