| 1. | The first profit - making year
第一个获利年度 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | The income tax will be exempted in the initial two profit - making years and can be reduced by half in the following three years if foreigninvested manufacturing enterprises are running above ten years
对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，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。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | Article 76 " the first profit - making year " mentioned in article 8 , paragraph 1 of the tax law and in article 75 of these rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations
第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。 |
| 9. | While a newly - established enterprise in parks using chinese and foreign investments scheduled to operate for a period of 10 years or more may , upon approval by the tax authorities of an application filed by the enterprise , be exempted from income tax in the first two profit - making years
对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开发获利年度起，头二年免征所得税。 |
| 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 of the locally retained portion from the paid - in enterprise income tax in the third and fifth years from the profit - making year
自国内投资企业获利年度起，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。 |
