1. Manufacturing businesses involving foreign investment in the Zone may pay corporate income tax at a reduced tax rate of 15%.

2. Manufacturing businesses involving foreign investment with an operation tenure of over 10 years enjoy 2 years of corporate income tax exemption from the first profit-making year and half reduct-ion for the ensuing 3 years.

3. Sino-foreign businesses engaged in the construction and development of port and dock with an operation tenure of over 15 years enjoy 5 years of corporate income tax exemption from the first profit-making year and half reduction for the ensuing 5 years.

4. When applied by the enterprise and approved by relevant tax authorities in the State Council, foreign-invested enterprise engaged in agriculture, forestry, or animal husbandry whose preferential policy of corporate tax expires may pay corporate income tax at the rates of 70-85% of due tax in the ensuing 10 years.

5. Export-oriented enterprises involving foreign investment whose annual export value is over 70% of the gross value of production in the same year when its preferential policy of corporate income tax according to relevant national regulations expires may pay corporate income tax at a reduced rate of 10%.

6. Technology advanced company involving foreign investment that is stilled rated as company of advanced technology when its preferential policy in corporate income tax expires may pay corpo-rate income tax half reduction for additional 3 years. If the rate of corporate income tax is below 10% according to this policy, such enterprise shall pay the tax at a rate of 10%.

7. With the foreign party of the foreign-invested enterprise in the Zone uses its profits for reinves-tment and to increase its registered capital or use it as capital to establish other foreign -investment enterprises in the Zone for at least 5 years, when approved, it can get back 40% of the corporate income tax levied on the amount added. Total refund is applied to cases of direct investment for setting up or expanding export businesses or technology-advanced companies. 

Customs tax and VAT

1. Except that those articles being in the list of non-exemption taxes goods, foreign investment pro-jects shall be exempted form import duty and value-added tax lining in the import when importing self-used equipment within the total investment.

2. Except that those articles being in the list of non-exemption taxes goods of domestic investment project, domestic investment whose project being in the list of industries, products and technologies encouraged by the state shall be exempted from import duty and value added tax linking in import when importing self-used equipment within the total investment

3. From September 1, 1999, when the foreign-invested enterprises that is belong to encouraging category and limitation B categories or whose project is in the list of industries, products and tec-hnologies encouraged by the state procures equipment made in China within the total investments, it shall be refunded the total VAT of the said equipment.

4. Hi-tech enterprise that wants to import raw material and spares for manufacturing hi-tech goods to overseas market shall no need to deal with import permission license. Except those limited by the state or with other regulations, hi-tech enterprises shall be exempted form export duty when exporting.

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