一、合资企业自盈利起两年内免征所得税,第三年开始按22％征收所得税,国内企业按32％征收所得税。二、贷款优惠,利率为30％,而国内企 First, the joint venture shall be exempt from income tax within two years from the date of its profit-making. The income tax will be levied at 22% in the third year and income tax will be levied at 32% by domestic enterprises. Second, the loan discount, the interest rate of 30%, while the domestic enterprises