1、对生产性外商投资企业,经营期10年以上的,从获利年度起,第1至6年免征地方所得税,第7年至10年减半征收;经营期在15年以上或投资额3000万美元以上的,从获利年度起免征8年,第9年至15年减半征收。 2、生产性外商投资企业优惠期满后,如当年出口产值占企业年总产值50％以上的,当年继续免征地方所得税。 3、对经营期10年以上的非生产性外商投资企业,从获利年度起,第1至2年免征所得税,第3至5年减免征收地方所得税。 4、对从事农、林、牧、渔业的外商投资企业,在优惠期满后,经企业申请,税务机关批准,10年内可继续 1. For productive foreign-invested enterprises, the operating period of more than 10 years shall be exempted from local income tax for the first six years from the profit-making year and shall be halved from the seventh year to the tenth year. The operating period shall be over 15 years or be invested In the amount of more than 30 million U.S. dollars, they are exempted for 8 years from the profit-making year and 50% for the 9th-15th years. 2. After the expiry of the concession for productive foreign-funded enterprises, if the export value accounts for more than 50% of the annual output value of the enterprise in that year, the local income tax will be exempted in the same year. 3. For non-productive foreign-funded enterprises that operate for more than 10 years, they are exempt from income tax for the first two years from the profit-making year and exempt from local income tax for the third to fifth years. 4. For foreign-funded enterprises engaged in agriculture, forestry, animal husbandry and fishery, after the expiration of the preferential period, the enterprises may apply for the approval of the tax authorities and may continue within 10 years