I. Tax preferential policies
1.For income tax
Foreign-invested enterprises may be exempted from income tax for the first 2years and be taxed by half of the required rate from the 3rd to the 5th year when they start to make profits.
2.For value-added tax
25% of the paid value-added tax is returned in the first year, for the following 2years, 12.5% is returned every year. During the first 3 years enterprises qualified for the city’s key industrial park will be returned 255 of the paid value-added tax every year, and for the following 3years, 12.5% is returned every year.
3.For foreign-funded projects encouraged by the State contents of guide to foreign-invested industries, imported equipment for self-use (excluding those limited by the state) may be exempted from import customs and value-added tax. Production equipment purchased in Chinese market (excluding special items) may be exempted from value-added tax.
4.According to their contribution to local financial income, a certain sum of production and development funds is given to newly established enterprises with investment of at least RMB 10 million yuan and high-tech enterprises affirmed by the provincial authority in charge and higher.
Ⅱ.Land using policies
1.For general enterprises
a.Exported enterprises whose exported output-value occupies more than 70% of that of the year and enterprises developing agriculture, forestory, animal husbandry, sideline occupations and fishery can enjoy preferential land sales tax. Enterprises operating non-profit public welfare are exempted from land sales tax.
b.Tax for occupying cultivated land is reduced or is paid later.
c.Reclamation tax to balance cultivated land occupation is  reduced.
2.Supporting industries and new industries invested by the world 500 top transnational companies, high tech projects and the state’s first-rate enterprises and enterprises qualified for entering key industrial parks.
3. Investors both at home and abroad are encouraged to build universal plants in the Development Zone, which may enjoy the same preferential policies as those for industrial projects.