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Foreign enterprises established in Shanxi with an operation period of more than 10 years shall be exempt from income tax for five years from the first profitable year on. Foreign invested enterprises engaged in the encouraged projects listed in the Foreign Invest Industry Guide Contents, the provincial superiority industry, the export-oriented, and advanced technologies as listed in the Foreign Invest Superior Industry Contents In Middle and Western Zone, if the operation period is more than 10 years, shall be exempt from corporate income tax payable to local taxation authorities after applying to and getting approved by the provincial taxation authority, for 10 years from the first profitable year on. Large and main foreign enterprises as certified by the provincial government and foreign invested enterprises built in Shanxi development zones, key industrial gardens and new industry bases, if the operation period is more than 10 years, shall be from the first profitable year exempt from corporate income tax payable to local taxation authorities after applying to and getting approved by the provincial taxation authority.

	企业所得税	Corporation Incimr Tax
(1)对设在山西的国家鼓励类外商投资企业，在现行优惠政策执行期满后3年减按15％的税率征收企业所得税。 (2)外商投资企业的外国投资者，从企业获得的利润直接再投资于该企业，或投资开办其他外商投资企业，经营期不少于5年的，经省级税务部门批准，退还其再投资部分已缴纳所得税的40％；直接投资开办、扩建产品出口型或先进技术型生产企业，全部退还其再投资部分已缴纳的企业所得税。		(1) For foreign invested enterprises engaged in projects encouraged by the state, within three years after the tax exemption period expires, income tax shall be levied a at tax rate of 15%. (2)If foreign investors in foreign invested enterprises choose to reinvest the investment profits in the enterprise or other foreign invested enterprises whose operational period lasts no less than five years, 40% of paid income tax for the amount of reinvestment shall be refunded, after approval from the provincial taxation authorities; for those directly invest to set up or enlarge the export-oriented enterprises or advanced technology oriented production enterprises, all the paid income tax for the amount of reinvestment shal be refunded.
	地方所得税	Regional Income Tax
对设在山西的外商投资企业，经营期在10年以上的，从开始获利年度起，免征地方所得税5年。其中，对从事《外商投资产业指导目录》中鼓励类项目、《中西部地区外商投资优势产业目录》中山西优势产业的外商投资企业以及外商投资举办的产品出口企业、先进技术企业，经营期在1 O年以上的，经企业申请，省级税务部门批准，从开始获利年度起，免征地方所得税1 O年；对经省政府认定为大型骨干企业的外商投资企业和设在山西开发区、重点工业园区和新型产业基地内的外商投资企业，经营期在1 0年以上的，经企业申请，省级税务部门批准，从开始获利年度起，免征地方所得税。		Foreign enterprises established in Shanxi with an operation period of more than 10 years shall be exempt from income tax for five years from the first profitable year on. Foreign invested enterprises engaged in the encouraged projects listed in the Foreign Invest Industry Guide Contents, the provincial superiority industry, the export-oriented, and advanced technologies as listed in the Foreign Invest Superior Industry Contents In Middle and Western Zone, if the operation period is more than 10 years, shall be exempt from corporate income tax payable to local taxation authorities after applying to and getting approved by the provincial taxation authority, for 10 years from the first profitable year on. Large and main foreign enterprises as certified by the provincial government and foreign invested enterprises built in Shanxi development zones, key industrial gardens and new industry bases, if the operation period is more than 10 years, shall be from the first profitable year exempt from corporate income tax payable to local taxation authorities after applying to and getting approved by the provincial taxation authority.
	采购国产设备退税和抵免税	Tax Refund Purchasing Domestic Equipment and Tax Counterbalance and Deduct
在山西设立的外商投资企业，在投资总额内购买的国产设备，对符合国家规定的《外商投资产业指导目录》鼓励类投资项目，除国家规定《外商投资项目不予免税的进口商品目录》外，其购买国产设备投资的40％从购置设备当年比上年新增的企业所得税中抵扣。		For foreign enterprises built in Shanxi, purchase of domestic equipment within the total amount of investment, if meeting the requirements of encouraged project in the Foreign Invest Industry Guide Contents, 40% of the investment in purchase can be counterbalanced and deducted from the income tax newly added the year before, unless otherwise regulated in the state Imported Commodities Contents Not Exempt From Tax For Foreign Invested Project.
	外商投资企业购买商品房优惠契税	The Preferential Tax for Foreign Investment Enterprises in Real Estate Purchase
在山西设立的外商投资企业一次性购买2000平方米以上(含2000平方米)，其中农业领域外商投资企业一次性购买1000平方米以上(含1000平方米)商品房用于办公、经营的，按3％的税率缴纳契税。		For foreign invested enterprises established in Shanxi, one-time purchase of more than 2,000 square meters (including 2,000 square meters) or more than 1,000 square meters (including 1,000 square meters) by those investing in agriculture for office and business operation, commodity housing contract tax shall be levied at 3%.
	开发区、重点工业园区、新型产业基地优惠政策	Preferential Policy on Development Zones, Key Industrial Zones and New Type Industrial Bases
(1)企业所上缴的企业所得税、增值税的地方留成部分中，其当年增长幅度超过全省财政收入平均增长的部分，3年内按不低于50％的比例，由各级财政建立专项扶持资金，用于园区、基地、开发区的基础设施、研发中心建设以及对企业家、高级管理人员、技术骨干的奖励。 (2)企业研究开发新产品、新技术、新工艺所发生的各费用，可按税法规定在计算缴纳企业所得税前据实扣除。对于从事工业生产的企业，技术开发费用年增长幅度在1O％以上，且为盈利企业的，可再按实际发生额的50％抵扣当年应纳税所得额。 (3)省政府确定的重点工程项目，依据土地利用总体规划优先安排用地；重点建设项目与总体规划不协调的，可按规定程序调整规划。		(1)For the part of enterprise income tax and value-added tax payable to the local government, if the increasing rate exceeds the average income increase of the whole province within that very year, no less than 50% of the excess shall be used by the finance authorities at all levels for establishment of a special support fund to be used on infrastructure construction in the industrial zones, production bases and development zones, construction of research center and award for entrepreneurs, advanced managers and backbone technical staff within 3 years. (2)The expenses incurred in developing new products, new technologies and new techniques shall be deducted before calculation of enterprise income tax in accordance with taxation laws. For enterprises engaged in industrial productions, if the annual increasing rate in technology development expense exceeds 10% and are profit-making, 50% of actual occurred expense for technology development shall be deducted from due income tax payable in the same year. (3)The key project as certified by the provincial government shall be given land use priority in accordance with the general land use planning. Key construction projects not in accordance with the plan shall be adjusted according to regulated procedures.
	土地	Land
(1)对符合国家产业政策和省产业发展规划的鼓励类外商投资项目，优先安排和保证建设用地。外商投资文化、教育、医疗卫生等社会事业，可按规定减收土地使用费。 (2)外商投资开发利用存量土地和“四荒地"，从事林业、畜牧业、种植业生产以及生态旅游的，可将缴纳的土地出让金给予部分返还，其中投资林业的，还可享受民营林业的优惠政策。		(1) Projects belonging to foreign invested project in accordance with regulations by the state industrial policy and provincial industrial developing plan shall be given priority in construction land use. Foreign invested culture, education and medical treatment and health and other social projects shall be partially exempt from the land use fees according to regulations. (2)Foreign invested development and utilization of stock land and"four waste lands"for forestry, husbandry, planting and ecological tourism shall have part of land allocation fees refunded; those investing in forestry shall also enjoy preferential policy for private-own forestry.
	矿产资源补偿费	Mineral Resources Compensations
外商利用尾矿、开采未达到工业品位或未计算储量的低品位矿产资源和从废石(矸石)中回收矿产品的项目，免收矿产资源补偿费。		Foreign invested business engaged in projects using gangue, mining the mineral resources below the industrial level or of low level and no calculated reserves and recycling mineral products from wasted stone, shall be exempt from mineral resources compensation fees.
	鼓励类项目扶持优惠政策	Preferential Policy for Encouraged Projects
(1)外商投资大型煤化工项目，可根据省产业发展规划、产业政策和项目的实际需要，按照资源有偿使用的原则，合理配置煤田资源；鼓励重点煤化工企业实施热电联产，并优先办理并网手续。 (2)在省级旅游经济园区、旅游扶贫试验区、旅游度假区、生态旅游示范区的外商投资项目，享受省级开发区相关优惠政策。旅游宾馆、饭店用电、用水、用气等同一般工业企业。探索旅游景区所有权和经营权分离、整体委托开发的招商模式。 (3)对外商投资设立高新技术企业和研发中心，政府间国际科技合作项目计划、国家国际科技合作重点项目计划、省国际科技合作计划以及各市设立的国际科技合作计划等资金，优先给予扶持。 (4)外商投资循环经济、资源综合利用、高新技术和环保项目，投资单体项目在1000万美元以上(含 1000]9-美元)，农产品深加工单体项目在500]9美元以上(含500万元)，从经营获利之日起3年内，可由当地财政按企业对地方财政贡献额的15％给予奖励。 (5)外商投资企业符合农业产业化重点龙头企业条件的，可享受相关优惠政策。 (6)鼓励外商投资设立一般商品批发、零售和物流配送企业；允许已设立的外商投资商业企业和外商投资物流企业在山西设立分公司；允许外商投资设立的非商业企业增加分销经营范围。 (7)外商投资大中型公共设施建设项目，除国家有特别规定外，不限制投资比例和经营年限。投资供排水、垃圾处理、污水处理等环保和公益性项目，收费标准暂时不能到位的，可由当地政府采取适当的方式给予补贴。		(1) According to the requirements of provincial industry developing plan, industrial policy and actual requirements of the project, foreign invested large-scale coal and chemical projects shall have reasonably distributed resources under the principle of payable utilization; key coal and chemical enterprises are encouraged to carry out joint production of heat and electricity and shall have priority in undergoing formalities for introduction to the grid. (2) Foreign invested projects in province-grade tourism and economic zones, tourism poverty alleviation test-beds, holiday resorts and ecological tourism demonstrating plot shall enjoy relevant preferential policies on province-grade development zones. Tourist hotels and restaurants shall be similarly entitled to water, electricity and gas as common industrial enterprises. Investment promotion mode characterized by separation of the scenic spots' ownership and operation right and entirety authorization in development shall be probed. (3) Priority shall be given to foreign invested high technology and research center, international technology cooperation plan between governments, state key international technology cooperation plan, international technology cooperation plan of the province and municipal international technology cooperation plan and so on. (4) Foreign invested enterprises engaged in recycling economy,? comprehensive utilization of resources, high technology and environmental protection, monomer project with individual project exceeding USD10? million? (including 10million), or individual agricultural product deep processing project exceeding USD5 million (including 5million), shall be given as reward 15% of the enterprises' contribution to local finance. (5) Foreign invested enterprises in conformity to the qualification of key agriculture industrialization enterprises can enjoy relevant preferential policies.? (6) Foreign businesses are encouraged to invest in establishing enterprises that engage in general commodity wholesale, retail and logistics; allow the foreign invested commercial enterprises that has built the general commodity's wholesale, retail and foreign enterprises logistic enterprises to establish branches in Shanxi; allow foreign invested non-commercial enterprises to spread the scope of distribution operation. (7) Foreign invested large and medium-sized construction projects for public facilities, except for national special regulations, shall not be limited in investing proportion and operation time.Foreign invested water supply and drainage, garbage disposal and sewage disposal and other environmental protection and social benefit projects, if no charging standard can be available for the time being, shall be appropriately subsidized by the local government.