中华人民共和国外商投资企业和外国企业所得税(8)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

energy, communications, harbour, wharf and other major projects of a

production nature for a period longer than that specified in the preceding paragraph, or which provide preferential treatment of exemption from or

reduction of income tax on enterprises engaged in major projects of a non-

production nature, shall remain applicable after this Law enters into

force.

Any enterprise with foreign investment which is engaged in agriculture,

forestry or animal husbandry and any other enterprise with foreign

investment which is established in remote underdeveloped areas may, upon

approval by the competent department for tax affairs under the State

Council of an application filed by the enterprise, be allowed a fifteen to thirty percent reduction of the amount of income tax payable for a period

of another ten years following the expiration of the period for