A joint venture outside the Zone --- involving the setting up of a new factory, and not the upgrading of an existing one --- is liable to the standard 33% tax rate.
A joint venture outside the Zone --- involving the setting up of a new factory, and not the upgrading of an existing one --- is liable to the standard 33% tax rate.
处于开放区以外的合资企业---包括建设新的工厂而不是改善现有的工厂---应支付33%的标准税率。