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English

Article 8 Any enterprise with foreign investment of a production nature scheduled to operate of a period of not less than 10 years shall, from the year in which it begins to make profits, be exempted from Income Tax in the first and second years and slowed a 50%reduction in the third to fifth years. However, the exemption from or reduction of Income Tax for enterprises with foreign investment engaged in the exploitation of resources such as petroleum, natural gas, rare metals and precious metals shall be regulated separately by State Council.

Chinese

第八条 对生產性外商投资企业,经营期在十年以上的,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徵收企业所得税,但是属於石油、天然气、稀有金属、贵重金属等资源开採项目的,由国务院另行规定。