《中华人民共和国外商投资企业和外国企业所得税法》第八条规定:“对生产性外商投资企业,经营期在10年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税。”(以下简称“二免三减半”优惠政策)。下面就我局所辖注册期自2002年4月至200 Article 8 of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises stipulates: “For manufacturing-invested foreign-invested enterprises, the operating period of more than 10 years shall be the first year and the second year Levy enterprise income tax, the third year to the fifth year by 50% corporate income tax. ”(Hereinafter referred to as“ two exemptions and three and a half ”preferential policies). The following is my office under the jurisdiction of the registration period from April 2002 to 200