1. Fordign investment enterprises settled in Shanghai Comprehensive Industrial Development Zone may enjoy the same income tax policy of “Two years free and the following three years half ” as Pudong New Area.

2. In case of special projects, super preferential tax policies of “one more year free and the following year half” which is granted by the government to SCIDZ. That means a preferential tax policy of “three years free and the following four years half” may be enjoyed.

3. Any high and new technology project approved by Shanghai Science Committee may enjoy a certain preferential treatments(New 18 Items) stipulated by Shanghai Municipal Government.