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1.减轻外商投资企业的费用负担。主要是三个方面:一是土地使用费比较低,从已经批准的生产性企业来看,每年每平方米土地使用费一般不到5美元。二是劳动费用低,工人的工资,包括补贴、福利和保险基金,只及香港同类工人工资的四分之一左右,与欧美国家工资水平比就低得更多了。三是企业所得税率较低。国家规定的中外合资企业所得税率是30％,企业从获利年度开始第一、二年免征所得税,第三至第五年内减半征收。对产品出口企业或技术先进企
1. Reduce the cost burden of foreign-invested enterprises. There are mainly three aspects: First, land use fees are relatively low. From the point of view of approved production enterprises, the annual land use fee per square meter is generally less than US$5. Second, labor costs are low. The wages of workers, including subsidies, benefits, and insurance funds, are only about one fourth of the wages of similar workers in Hong Kong, and they are much lower than the wage levels of European and American countries. Third, the corporate income tax rate is low. The income tax rate for Chinese-foreign equity joint ventures prescribed by the State is 30%. Enterprises are exempted from income tax for the first and second years from the profit-making year and halved during the third to fifth years. For export enterprises or technologically advanced enterprises