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PROVISIONS ON ENCOURAGEMENT OF FOREIGN INVESTMENT IN THE ECONOMIC AND TECHNOLOGICAL DEVELOPMENT ZONE OF ZHANJIANG CITY.
(Promulgated on September 9, 1988 by the Zhanjiang Municipalpeople's Government)
These Provisions are formulated in accordance with the relevant laws, decrees and regulations of the State and Guangdong Province and considering the actual situations of Zhanjiang City, for the purpose of implementing the strategy of economic development in coastal regains, utilizing foreign investments more efficiently and speeding up the construction of the Economic and Technological Development Zone.
| | 关于鼓励外商到湛江市场经济技术开发区投资的若干规定
（１９８８年９月９日湛江市人民政府颁发）
为实施沿海地区经济发展战略，更好地吸收外商投资，加快经济技术开发区的建设，根据国家和广东省的有关法律、法令、法规，结合湛江市的实际情况，制定本规定：
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Article 1. All and in the Economic and Technological Development Zone (hereinafter referred to as the Development Zone)shall be used with cost. The contractual term of the right to use land shall vary according to the actual situations of different industries and projects, with the maximum period of fifty years. The term may be expanded subject to approval should the user request continuous use of land for longer time after expiry of the first contractual term. Investors may, in pursuance to the relevant regulations of the State, transfer the acquired right to use land with cost.
| | 一、经济技术开发区（以下简称开发区）的土地实行有偿使用。土地使用权出让一次签约的期限根据不同行业和项目的具体情况确定，最长期限为五十年，期满后需要继续使用者，经批准期限可以延长。投资者可依照国家有关规定将取得的土地使用权有偿转让。
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Article 2. Taxes in the Development Zone shall be collected following the principle of "lower taxes more preferences":
| | 二、开发区的税收本着“税负从轻，待遇从优”的原则征收。
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1. Corporate income tax payable on business or other income gained by Chinese foreign equity joint ventures, contractual joint ventures as well as wholly-foreign -owned enterprises engaged in production in the Development Zone, may be paid at a reduced rate of 15%. Among these enterprises, those with an operational period of more than 10 years may, subject to approval by the municipal tax authorities, be exempt from payment of the corporate income tax in the first and second year starting from the profit earning year, and pay the corporate income tax at half the statutory rate during the third, fourth and fifth year.
After the expiration of the corporate income tax exemption and reduction periods according the State's tax regulations product-exporting enterprises and technologically-advanced enterprises, export value in a year accounts for more than 70%rate, of 10% upon presentation of certifying documents issued by the bureau in charge of certification and after such documents have been verified by the tax authorities.Technologically-advanced enterprises may enjoy the preference the corporate income tax at half the statutory rate for another three years.
| | １、在开发区内开办中外合资经营、中外合作经营、外商独立经营的生产性企业，从事生产、经营所得和其它所得，减按１５％的税率征收企业所得税。其中，经营期在十年以上的，经市税务机关批准，从开始获利的年度起，第一年和第二年免征所得税，第三年到第五年减半征收所得税。
产品出口企业和先进技术企业在按国家税法规定减免企业所得税期满后，凡产品出口企业当年出口产品产值达到当年企业产品产值７０％以上的，凭审核确认机关出出具证明文件，经市税务机关审查确认后，可减按１０％的税率缴纳企业所得税；先进技术企业可延长三年减半缴纳企业所得税。
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2. Enterprises with foreign investment in the development Zone shall be exempt from local income tax.
| | ２、对在开发区的外商投资企业免征地方所得税。
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3. Foreign investors who reinvest their share of after-tax profits from an equity joint venture in the establishment or expansion of product-exporting enterprises or technologically-advanced enterprise for a minimum period of five years shall subject to approval by the municipal tax authorities, be refunded all the corporate income tax-already paid on the reinvested profits.
| | ３、外商从合营企业中将分得的利润在开发区内再投资举办、扩建产品出口企业、先进技术企业，期限不少于五年的，经市税务机关批准，退还再投资部分已纳所得税税款的全部。
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4. Foreign investors shall be exempt from the remittance income taxon the profits derived from an enterprise in the Development Zone when they remit such profits out of China.
| | ４、外商从在开发区投资企业中分得的利润汇出境外时，免征汇出额的所得税。
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5. Income tax on dividends, interests, rentals, royalties or other incomes derived from sources within the Development Zone by foreign investors with no establishment in China shall be collected at a reduced rate of 10% unless they are entitled to exemption from income tax under the tax laws. Investors that transfer advanced technology or provide capital or equipments on preferential terms may be granted more favourable treatments in respect of reduction or exemption of income tax upon the approval of the municipal tax authorities.
| | ５、外商在中国境内没有设立机构而有来源于开发区的股息、利息、租金、特许权使用费和其它所得，除依法免征所得税的以外，都减按１０％的税率征收所得税。其中属于转让的技术先进或提供资金、设备条例优惠的，经市税务机关批准，可以给予更多的减免优惠。
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6. Enterprises with foreign investment in the Development Zone shall be exempt from customs duties and the consolidated industrial and commercial tax on imports of building materials, production and management equipment, fuels for production, reasonable quantity of vehicles for production, transportation cars, office supplies, and parts and accessories for the above-said machines, equipments andvehicle's and raw materials, parts and accessories and packing materials imported for and used in the manufacture of export-oriented products. Should the said products be sold on the domestic market, the enterprise must go through the necessary import procedures and pay the taxes as required by the relevant regulations.
．．．．．． | | ６、开发区外商投资企业进口自用的建筑材料、生产和管理设备、生产用燃料、合理数量的生产用车辆、交通工具、办公用品，及上述机器设备、车辆所需进口的维修零配件，为制造外销产品进口的原辅材料、元器件、包装物料，免征关税和进口环节的工商统一税。产品转为内销的，对其所用的进口料、件，按规定补办进口手续并照章补税。
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