3 Export-oriented enterprises, whose current year exports exceed 70% of their total industrial output value, are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10% in the current year.
3 Export-oriented enterprises, whose current year exports exceed 70% of their total industrial output value, are eligible for a reduction of corporate income tax by half at a tax rate of not less than 10% in the current year.
产品出口企业当年出口产品产值达到当年产品产值70%以上的当年可减半征收企业所得税，但税率不得低于10%。