First, the production Foreign invested company, above every working plan period ten years, from starts the year which makes a profit, first year and the second year exemption enterprise income tax, halves the collection enterprise income tax the third year to the fifth year. (enterprise income tax rate 24% ; Local extra tax rate 3% ).

     Second, the Foreign invested company conducts Export-oriented production enterprise, after deferring to the tax law to stipulate that the exemption, reduces drafts the enterprise income tax expiration, every same year export products output value achieves in the past the enterprise product output value above 70% , may defer to the tax rate which the tax law stipulated to halve the collection enterprise income tax. According to 15% tax rate payment enterprise income tax's Export-oriented production enterprise, has met the above condition, according to 10% tax rate collection enterprise income tax.

     Third, the foreign investment conducts the Technologic-ally advanced enterprise, after the tax law stipulated that the exemption, reduces drafts the enterprise income tax expires still for the Technologic-ally advanced enterprise, may defer to the tax rate which the tax law stipulated to lengthen three years to halve the collection enterprise income tax.

     Fourth, the foreign investment's high technology and new technology enterprise reduces according to 15% tax rate collection enterprise income tax. If is the Production enterprise and the working plan period above ten years, may enjoy from makes a profit the year previous two years to exempt the latter three years to halve the collection enterprise income tax the preferential benefit, halves the period according to 7.5% collection enterprise income tax.

     The foreign investment high technology and new technology enterprise simultaneously is also the Technologic-ally advanced enterprise, stipulated after the tax law the income tax exemption, reduces drafts the expiration still for the Technologic-ally advanced enterprise, may lengthen three years to reduce according to 10% tax rate collection enterprise income tax.

     The foreign investment high technology and new technology enterprise simultaneously is also the Export-oriented production enterprise, stipulated after the tax law the income tax exemption, reduces drafts the expiration, every same year export products value achieves in the past the enterprise product output value above 70%