According to the relevant regulation issued by state, province, municipal and development zone regulatory commission, all the foreign-funded enterprises in Changchun economic and technological development zone are given the preferential policies.

一、 All production foreign-founded enterprises in development zone are eligible for a reduced corporate income tax rate of 15 %. With their applications approved by revenue departments, all the enterprises with an operational period of more than 10years may be exempt from corporate income for the first 2years and to be taxed by half of the required rate between the 3rd and the 5th yeas from the year when they start to make profits.

二、 If foreign-founded enterprises purchase equipments which are within the exemption list, the homemade equipments added value tax may be returned totally, and 40% of which can be cancel out with new increasing corporate income than last year.

三、 After the period of exempt and reduced come to an end, foreign-founded enterprises whose current year exports output value exceed 70% of their total industrial output value and eligible for a reduced corporate income tax rate of 10%. Enterprises possessing advanced technology are granted a reduction of corporate income tax by 10% for 3 more years.

四、 With their applications approved by revenue departments, foreign-founded enterprises with an operational period of more than 5 years directly invest in the same enterprise by using their profits to increase the enrolled capital, or invest in other foreign-founded enterprises, 40% of its corporate income tax of the new investments should be returned. All the corporate income tax of the new investments should be returned if foreign investors spending their profits on investing or enlarged export enterprises or enterprises with advanced technology.

五、 Approved by revenue departments, foreign-founded enterprises whose technology and development spend increases by the rate 10% or higher are permitted to counteract with the tax with 50% of the actual technology and development append.

六、 Foreign-founded enterprises (including research center financed by Foreign-founded enterprises) imported equipments for self use and the supplied technology; fitting and spare parts may be exempt from import duty and import process duty .

七、 The part exceeding3% of actual value added tax should be wil1 be given drawback as soon as be imposed when enterprises sells software developed by self, The part exceeding6% of actual value added tax should be will be given drawback as soon as be imposed when enterprises sells integrate circus products produced by self.

八、 The transfer of technology income of foreign-investment enterprise is exempted from business tax in the development zone.

九、 Foreign-investment enterprises in the development zone which get land-use right by remising don't need to pay for the occupational land expenditure.

十、 These foreign-investment enterprises who have invested in other demotic regions come to our development zone to invest for investments are eligible to foreign-investment enterprises treatment if proportion of foreign capital exceeds25%.

十一、 Encourage foreign-investment enterprises to invest in public facilities construction within the development zone, relax the limit on shares of gas, heating power and drain-pipe's net construction project invested by foreign merchantman, allowing the foreign side to the control through permission.

十二、 In the development zone, foreign banks are given preferential permission when they set up organization and establishing joint investment stockjobber, securities investment funds management company, insurance agency company and foreign-investment insurance company.

十三、 For the industrial enterprise in this development zone, depreciable life of fixed assets can be shortened at the rate of below 40% based on current one; amortize life of assigned or invested intangible assets industrial enterprise can be shortened at the rate of below 40% based on current one. However, the intangible assets whose valid period is regulated in agreement or contract should be amortized according to the agreement or the contract.

十四、 In the development zone, some special projects which profit highly, accord with state industrial policies,need lage amount of investment and technology, are given the preferential policy that is these projects may be exempted from municipal public fee or at least reduced or delayed if they really need.