| 1. | Profits remitted abroad by foreign investors were exempted from income tax
外国投资者汇往国外的利润免征所得税。 |
| 2. | Profits gained by foreign investors from foreign invested enterprises shall be exempted from income tax
外国投资者从外商投资企业取得的利润，免征所得税。 |
| 3. | The profit derived by a foreign invest or from an enterprise with foreign investment shall be exempted from income tax
五)外国投资者从外商投资企业中取得的税后利润，汇出境外时，免征所得税。 |
| 4. | The profit gained by foreign investors from foreign invested enterprises shall be free from the income tax no matter it will be remitted out of the nation or not
外国投资者从外商投资企业取得的利润，无论是否汇出境外，均免征所得税。 |
| 5. | The income tax will be reduced or exempted within 3 years for the newly - established enterprises which hire unemployed people whose number has reached a stipulated ratio
新办的劳动就业服务企业，当年安置城镇待业人员达到规定比例的，可在三年内减征或者免征所得税。 |
| 6. | The enterprise who are using the main material from the above < list > , the income tax will be exempt for 5 years from the date of operation
企业在原设计规定的产品以外，综合利用本企业生产过程中产生的，在《资源综合利用目录》内的资源作主要原料生产的所得，自生产经营之日起，免征所得税5年。 |
| 7. | Article 6 a newly - established enterprise in parks may , upon approval by the tax authorities of an application filed by the enterprise , be exempted from income tax in the first two years since being put into operation
第六条新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。 |
| 8. | While a newly - established enterprise in parks using chinese and foreign investments scheduled to operate for a period of 10 years or more may , upon approval by the tax authorities of an application filed by the enterprise , be exempted from income tax in the first two profit - making years
对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开发获利年度起，头二年免征所得税。 |
| 9. | Except for the legally exempted income tax , foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends , interests , rentals , license fees and other aspects
外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都将按10 %的税率征收预提所得税。 |
| 10. | With a view to supporting and encouraging of development of the third industrial enterprises ( including publicly - owned enterprises which have transformed their management mechanism ) , according to relevant industrial policies , the income tax will be reduced or exempted within a set period
为了支持和鼓励发展第三产业企业（包括全民所有制工业企业转换经营机制举办的第三产业企业） ，可按产业政策在一定期限内减征或者免征所得税。 |
