1.    Sino-foreign joint ventures, cooperative ventures and solely foreign-funded enterprises in the Garden are entitled to the preferential treatments stipulated in Suggestions on Encouraging Foreign Investment in Shanghai’s Agriculture
1.1   Foreign agricultural enterprises with a business term of over 10 years will be exempted from income tax in the first and second years since making profits, and from half of the income tax in the third, fourth and fifth years
1.2   Having reinvested by using their profits from the existing foreign-funded agricultural enterprises with a term of over 5 years, the foreign partners the enterprises will be granted a full or partial refund of the income tax they have paid for the amount they have reinvested
1.3   Foreign enterprises investing in agriculture can apply for the city’s research projects for invigorating agriculture through science and education if they cooperate with domestic scientific research institutes and participate in Shanghai’s agriculture boosting activities concerned
1.4   Foreign investors engaged in the above-mentioned areas, upon approval by governments at the district or country level or above, can use collective land by means of paying land use fees. Hi-tech, export-oriented enterprises confirmed by the Municipal Commission of Science and Technology, the Municipal Agriculture Commission, and the Municipal Foreign Investment Commission, can reduce land use fee
1.5   Projects, whose imported excellent varieties and advanced technologies have been proved of high performance by means of regional or productive experiments, will be allowed to transfer their invisible assets into shares as stipulated by the State. Enterprises with the imported excellent varieties and advanced technologies, upon confirmation by the Municipal Commission of Agriculture and the Municipal Commission of Science and Technology, will be exempted from agricultural taxes accordingly during the period of experiment by the Tax Administration

2.    Enterprises investing in the above-mentioned areas will be exempt from custom duties and import value added tax incurred if they import equipment for their own production within the total amount of their investment other than those listed in A Category of Articles That Are Not Entitled to Custom Duties Exemption for Foreign Investment

3.    Foreign-funded enterprises investing in agricultural projects that are encouraged shall decide by themselves the proportion of products to be sold domestically or internationally on condition of balanced foreign exchanges of their own

4.    Foreign investors remitting their shares of profits earned from investment in the Garden out of China shall be exempted from income tax on the profit.

5.    Approved by the administration concerned, Sino-foreign joint ventures, cooperative ventures, solely foreign-funded enterprises, and Chinese enterprises in the Garden shall have the managerial power to export their own products, accept materials from abroad for processing, and enjoy the power to export and import their own products.

6.    Enterprises engaged in the translation of new and high agricultural technological advances into productive forces are entitled to the preferential policies stipulated in Some Regulations on Promoting New and High Technological advances into Productive Forces, Shanghai (55th document issued by the Municipal Government of Shanghai in the year 2000).
6.1   Enterprises with confirmed projects of translating new and high agricultural technological advances into productive forces are entitled to a refund of the land use fees paid for the project land, land transfer fees for three years since confirmation. They will also be exempted from purchasing commission charges and registration fees of house property for production and business. Part of the house property tax will be refunded by the government by means of subsidy. Water fees, gas fees and power supply and distribution fees incurred in the process of construction will also be exempted.
6.2   Enterprises with confirmed projects of translating new and high agricultural technological advances into productive forces will be supported by a special fund in terms of their sales tax, income tax, and value added tax levied by the local government for three years since confirmation. The support fund will be halved for the next two years.
6.3   Enterprises with confirmed projects of independent intellectual property rights and translation of new and high agricultural technological advances into productive forces will be supported by a special fund in terms of their sales tax, income tax, and value added tax levied by the local government for five years since confirmation. The support fund will be halved for the next three years.

7.    Enterprises within the Garden shall be postponed collecting regulatory taxes on their fixed assets and be exempted from house property tax and land use tax.

8.    Central enterprises engaged in planting industry, breeding industry, elementary processing of agricultural products exempt the income tax.

9.    Domestic projects can are entitled to the preferential policies stipulated in relevant municipal suggestion (43th document issued by the Municipal Government of Shanghai in the year 2001)