| 1. | For restaurants , the qualifying operation period is six months
食肆的合资格经营期为六个月。 |
| 2. | Article 22 a foreign - capital enterprise shall not reduce the registered capital during the term of business operations
第二十二条外资企业在经营期内不得减少其注册资本。 |
| 3. | Remark : the longest period of the land use shall be 50years , and ten years will be at least for enterprise sharing the above preferential policy
注：土地使用年限最长可达50年；享受优惠政策的企业，经营期不得少于10年。 |
| 4. | Standard costs are developed prior to the operating periods to which they apply and remain in effect until circumstances reauire their revision
标准成本是在应用他们的经营期之前制定的，直到实际情况要求修订时，始终有效。 |
| 5. | If the actual operating period of an enterprise with foreign investment is less than 10 years , it shall make up the enterprise income tax which has been exempted or reduced
外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。 |
| 6. | 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。 |
| 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. | Enterprises with foreign investment that rent the vacant workshops of the state - owned , collective enterprises as the productive enterprises with an operation term of over 5 years or above , the retals shall be deduced accordingly
外来投资企业租用国有、集体空置厂房，属生产性企业，经营期在五年以上的，其租金可酌情减收。 |
| 9. | 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。 |
| 10. | Gw titanium dioxide sales company is a professional sales company just engaged in simple varieties chemical products . since establishment , the company has been undergoing tremendous changes of marketing and operation during these four years
Gw钛白销售公司，是一家经营单一化工产品的专业销售公司，自成立至今，在短短的四年经营期内，经历了市场环境和经营条件的巨变。 |
