1. The encouraged projects in the Guiding Catalogue of Foreign-invested Industries or the ones mentioned in the Anhui part of Catalogue of Foreign-invested Competitive Industries in Central and Western Region of China will enjoy the exemption of customs duty and import VAT for equipment and technologies imported with funds constituting part of the total investment.
2. For the technological upgrade of established foreign enterprises encouraged by the government, foreign-invested research & development centers, foreign enterprises with advanced technology or export-oriented foreign enterprises, the necessary equipment and its supporting technologies, components and spare parts, which are not available in China and are introduced by self-owned fund beyond total investment, can enjoy the exemption of customs duty and import VAT, provided that the upgrade is still in the scope of production and business approved already.
3. For foreign enterprises investing in the industries of agriculture, forestry, animal husbandry, fishery, public infrastructure, environmental protection, energy and water conservation and technology transfer, etc., which are especially supported by the national government, they can enjoy the exemption or reduction of corporate income tax.
4. For high-tech enterprises which are especially supported by the national government, their corporate income tax will be levied at the rate of 15%. For eligible small-sized and low-profit enterprises, their corporate income tax will be levied at the rate of 20%.
5. Special land use quota, separately listed for important foreign-invested projects in Anhui, will be allocated according to the overall plan made by the provincial department of land and resources. The encouraged foreign-invested projects with intensive land use will have the priority to be supplied with land. The bottom price of the land for those projects can be no less than 70% of the price of surrounding industrial land at the same level.
6. For a foreign-invested big project with a total investment of no less than USD 150 million (a USD 100 million project for three cities and seven counties in northern Anhui, e.g. Bozhou City, Suzhou City, Fuyang City and Wuhe City, Guzhen County, Huaiyuan County, Fengyang County, Shou County, Houqiu County, Suixi County), which is eligible for the plan and other relevant conditions, can apply for the planned quota of land use in the area where the project will be executed. The projects mentioned in Catalogue of Encouraged Foreign-invested Industries and listed in the Provincial “861” Investment Plan will have the priority to be provided with the planned quota of land use in the area where the project will be executed.
7. Projects located in Indrustrial Transfer Demonstration Zone of the Wanjiang City Belt (including 8 cities, namely, Hefei, Wuhu, Maanshan, Tongling, Anqing, Chizhou, Chuzhou and Xuancheng, Jin’an District and Shucheng Couty of Lu’an City) and Hefei-Wuhu-Bengbu Comprehensive Experimental Zone for Invention and Innovation (including Hefei City, Wuhu City and Bengbu City) will be provided with special incentive policies.
8. Taiwanese enterprises which are going to invest in Anhui will be provided with more incentive policies in finance, tax, etc., in accordance with the principle of “enjoying priority and flexible policies at the same level,” and meanwhile Anhui Risk Reserve Fund of Special Loan for Taiwanese-invested Enterprise will be established.
9. Other relevant preferential policies for foreign investment introduced by each city and county.