中华人民共和国外商投资企业和外国企业所得税(6)

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)

districts of cities where the Special Economic Zones or the Economic and

Technological Development Zones are located, shall be levied at the

reduced rate of twenty-four percent.

The income tax on enterprises with foreign investment in coastal economic

open zones, in the old urban districts of cities where the Special

Economic Zones or the Economic and Technological Development Zones are

located or in other regions defined by the State Council, within the scope of energy, communications, harbour, wharf or other projects encouraged by

the State, may be levied at the reduced rate of fifteen percent. The

specific measures shall be drawn up by the State Council.

Article 8

Any enterprise with foreign investment of a production nature scheduled to

operate for a period of not less than ten years shall, from the