| 1. | The first profit - making year
第一个获利年度 |
| 2. | Profit making year
开始获利年度 |
| 3. | First of all , a join venture in china pays lower income tax , or even no income tax at all under certain conditions , during first five profit - making years
于:首先，在中国建立的合资企业在头五个获利年度内可以少缴所得税，在某种特定情况下，甚至可以完全不缴。 |
| 4. | The income tax on the enterprises with foreign investment established within the areas shall be levied at a reduced rate of twenty - four percent
其中生产性外商投资企业，经营期在十年以上的，从获利年度起，第一年和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。 |
| 5. | The enterprises scheduled to operate for ten years or longer may receive an exemption from enterprise income tax for the first two years and a 50 % reduction for the following three years
经营期限在10年以上的外商投资企业自获利年度起享受企业所得税“两免三减”的优惠待遇。 |
| 6. | Starting from their first profit - making year , foreign investment enterprises engaged in planting , breeding , forestry and gardening sectors will enjoy 2 years corporate income tax holiday and 3 years half pay
从事种植业、养殖业、林业、园艺业的外商投资企业，从获利年度起，企业所得税享受“二免三减半”待遇。 |
| 7. | Reorganized enterprises with an operating period of above 15 years may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to fifth years from the profit - making year
改组企业经营期在十以上的，自获利年度起第三年至第五年按企业实交所得税地方留成50 %奖励企业。 |
| 8. | For the enterprise recognized to be new and high technology project , from the year of making profit , all of the local profit from corporate income tax within 5 years should be supported by the finance of the development zone
认定为省级以上高新技术项目的，从开始获利年度起，五年内所得税地方留成部分的全额由开发区财政予以扶持。 |
| 9. | Reorganized enterprises that arrange 80 % of the former enterprise ' s workers on duty may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to eighth years since the profit - making year
改组企业安置被改组企业原由在岗职工80 %以上的，自获利年度起第三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。 |
| 10. | Domestically funded enterprises 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 fifth years from the profit - making year
经营期在十年以上的，自获利年度起，第一年、第二年，按其缴纳所得税地方留成部分全额奖励企业；第三年至第五年，按其缴纳所得税地方留成的50 %奖励企业。 |
