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The notice about the tax preferential policy issue of western development |
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1. In the period from 2000 to 2010, reducing to collect the enterprise income tax according to 15% tax rate.
2. May reduce drafts regularly or exempt the enterprise income tax, the foreign investment enterprise may reduce drafts or exempt the local extra tax.
3. To the transportation, the electric power, the water conservation, the postal service, and the broadcast television enterprises, may enjoy the enterprise income tax as following preferential polices:
The foreign merchant investment enterprise whose working plan period is above 10 years, exempting the enterprise income tax for the first year to the second year, and half collecting for the third year to fifth year from the profit year .
4. To the agricultural special product income that for protecting ecological environment, taking forest back from agriculture (ecology forest to be supposed above 80%) , and the grass delivers, exempting the agricultural special product tax for 10 years since the year starting to make money.
5. To exempt the farm using tax of western area constructions.
6. About the equipment for own use which imports in the total investment, exempting customs duty and the import link increment duty.
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