中华人民共和国外商投资企业和外国企业所得税(5)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

the

orientation of foreign investment and encourage the establishment of

enterprises with foreign investment which adopt advanced technology and

equipment and export all or greater part of their products.

Article 7

The income tax on enterprises with foreign investment established in

Special Economic Zones, foreign enterprises which have establishments or

places in Special Economic Zones engaged in production or business

operations, and on enterprises with foreign investment of a production

nature in Economic and Technological Development Zones, shall be levied at

the reduced rate of fifteen percent.

The income tax on enterprises with foreign investment of a production

nature established in coastal economic open zones or in the old urban