Among them, enterprises with foreign investment of a productive nature scheduled to operate for a period of not less than ten years shall, from the first year of beginning to make a profit, be exempted from income tax in the first and second years and all
Among them, enterprises with foreign investment of a productive nature scheduled to operate for a period of not less than ten years shall, from the first year of beginning to make a profit, be exempted from income tax in the first and second years and all
其中生产性外商投资企业，经营期在十年以上的，从获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。