national level development zone meaning in Chinese

国家级开发区

Nanjing dingding alloy material co . , ltd . which is a sino - american joint venture , is located in the heart of the high & new tech development zone of nanjing , a national level development zone , with the prestigious nanjing university and southeastern university as its neighbors
中美合资南京丁鼎合金材料有限公司地处国家级的南京高新技术产业开发区腹地，毗邻南京大学和东南大学两所著名学府。
Starting from the year of such rating , foreign investment enterprises rated as hi - tech enterprises at provincial or national level development zones , will pay their corporate income tax at a rate of 15 % ; starting from their first corporate income tax payment year and till the following 2 years , hi - tech enterprises outside such development zones but with investment exceeding 10 million , will get 100 % refund on their already paid corporate income tax , from the same level financial authority
国家级和省级开发区被认定为高新技术企业的外商投资企业，自被认定之日所属的纳税年度起，减按15 %的税率征收企业所得税；区外外商投资额在1000万美元以上的高新技术企业，自开始缴纳所得税的年度起， 3年内由同级财政全额返还其所缴纳的企业所得税。