》Enterprises Involving Foreign Countries
         　　The foreign exclusive investment, joint-venture, sino-foreign cooperative manufacturing enterprises registered in Nankai district can enjoy from the profit year the preferential policies of two exemptions and three diminutions on enterprise income tax, i.e.: exemption of enterprise income tax on first and second year, half diminution of enterprise income tax from third to fifth year.

》Enterprises in Hi-Tech Park
           　　For hi-tech enterprises inside the Park, collection of enterprise income tax basing on the rate of 15%.
             　　              Exempting the enterprise income tax on first and second year of production for newly operated hi-tech enterprises.
             　　              Manufacturing enterprises with foreign investment determined as hi-tech enterprises will enjoy the exemption of enterprise income tax in first and second year from the year of profit, and half diminution of enterprise income tax from third to fifth year.
             　　              Exemption of enterprise income tax for technical transfer fulfilled by hi-tech enterprises, and the technical consultation, technical services, technical training income related with technical transfer occurred in the course of technical transfer, for the part of annual net below five hundred thousand Yuan.