| 1. | Ten years of site use fees for export - oriented enterprises and technologically advanced enterprises shall be exempted from collection
对产品出口企业和先进技术企业的场地使用费，免收十年。 |
| 2. | For such exporting product enterprises as have been levied income tax by 15 % , the enterprises in question shall be levied at a tax rate of 10 % and free from local income tax
已经按15 %的税率征收企业所得税的产品出口企业，按10 %的税率征收企业所得税，同时免征地方所得税。 |
| 3. | When foreign investors with export - oriented enterprises and technologically advanced enterprises remit abroad profits gained from their enterprises , income tax of the remitted amount shall be exempted
产品出口企业和先进技术企业的外国投资者，将其从企业分得的利润汇出境外时，免缴汇出额的所得税。 |
| 4. | Exemption policies : starting from the month of their establishment , the state - approved export - oriented and technologically advanced foreign funded enterprises are exempt from this 30 - yuan price allowances
免缴规定：产品出口企业和先进技术企业，自批准之日起免缴国家对中方职工的各项价格补贴30元。 |
| 5. | The foreign investors who reinvest to establish or enlarge product export enterprises or advanced technological enterprises shall be returned the total amount of income tax already paid for the reinvested portion
如果再投资兴办、扩建产品出口企业或者先进技术企业的，可全部退还其再投资部分已缴纳的企业所得税税款。 |
| 6. | 3 export - oriented enterprises , whose current year exports exceed 70 % of their total industrial output value , are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10 % in the current year
产品出口企业当年出口产品产值达到当年产品产值70 %以上的当年可减半征收企业所得税，但税率不得低于10 % 。 |
| 7. | The companies , if still in the said tax preferential policy period and ratified as leading tech or ex - port - orientation organizations to reach the current year exportation value up to 70 % or more of the total output value , can pay at 10 % cit rate
如在本项税收优惠期间，企业被确认为先进技术企业或产品出口企业当年出口产值达到总产值70 %以上的，减按10 %徵收。 |
| 8. | However , export - oriented enterprises in the special economic zones and economic and technological development zones and other such enterprises subject to enterprise income tax at the tax rate of 15 % that qualify under the above - mentioned conditions shall pay enterprise income tax at the tax rate of 10 %
但经济特区和经济技术开发区以及其他已经按百分之十五的税率缴纳企业所得税的产品出口企业，符合上述条件的，按百分之十的税率征收企业所得税。 |
| 9. | For such foreign invested enterprises engaged in exporting production as whose exporting products value is over 70 % of the whole the year ' s production income value after free or reducing tax permission time limit , shall be reduced its income tax by 50 % per the tax rate stipulated under the tax law
对外商投资兴办的产品出口企业，在依照税法规定减免企业所得税期满后，凡当年出口产值达到当年企业产品产值的70 %以上的，可以按税法规定的税率减半征收企业所得税。 |
