A. For newly-established manufacturing enterprises invested by foreign capital with over 10-year operating period, the Zone relieves from income tax in the first and second year counting from the profiting year, halves the income tax from third to fifth year. The income tax rate is 15%.
B. For advanced technology enterprises, the Zone extends 3 years for them on the payment of business income tax at a rate of 50% after the expiration of exemption, according to concerned Chinese regulations.

C. Those export-oriented enterprises, whose exporting value is more than 50% of total production output in the same year, pay the income at a rate of 50% after the expiration of exemption. If the tax rate after halving is less than 10%, they can kick out the business income tax at the rate of 10%.

D. For advanced technology enterprises, the Zone re1ieves from business income tax, and at the same time, relieves from local income tax. After this expiration, the Zone wi1l relieve from and halve local income tax in a successive 3 years.

E. Those export-oriented enterprises, whose exporting value reaches 50% of total production output in the same year, can sti1l obtain the relief from local income tax after the expiration of exemption according to concerned Chinese regulations.

F. For the profit obtained by foreign investors via foreign-invested enterprises, the Zone relives from income tax.

G. Foreign investors can reinvest obtained profits into enterprises as an added capital or establish other new companies as a capital investment. If their operation period in China is not less than 5 years, 40% of income tax on the base of reinvestment capital will be refunded to these investors under the approval of tax authorities. For those reinvesting companies, export-oriented enterprises and advanced technology enterprises, which operation period is not less than 5 years, al1 business income taxes paid on the base of investing capital will be refunded by tax authorities.