1. Newly-built consulting business, information business and technology service business are exempt from income taxation for one to two years.

2. Newly-built transportation enterprises, postal and telecommunications enterprises are exempt from income taxation for one year and enjoy reduced taxation by half for one year.
3. Other newly-built enterprises of tertiary industry are exempt f
rom income taxation for one year.

4. Newly-built small collective industrial enterprises that pay their taxation through agency, the rate for its agency fee will be reduced by half for two years.

5. Labor service and employment enterprises: The old and new collective enterprises in towns, which have settled more than 60% of the unemployed youth during the current year, will be exempt from income taxation for three years and half-taxed for another three years; The enterprises, which have settled 50% to 60% of the unemployed youth, will be exempt from income taxation for two years and half-taxed for another two years.

6. Civil welfare enterprises: The value added tax will be returned to the enterprises where the handicapped account for more than 50% of the production staff as soon as they have been levied; The enterprises, where the handicapped account for more than 35% of the production staff, will be exempt from the enterprise income taxation; The income tax of the enterprises, where the handicapped account for 10% to 35% of the production staff, will be levied by half.

7. The above six policies on taxation exemption or reduction do not apply to real estate agencies, security companies, credit cooperatives, balls, karaoke or KTV restaurants, video game machine enterprises and privately contracted enterprises.

8. The profit income tax of the production projects that have been admitted to trial will be returned soon after being levied for two years.

9. As for the new produtions that have been listed into the trial manufacture and appraisal program, 25% of their value added tax that belong to the local government will be returned soon after being levied for two years.