Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises w
Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises w
二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。