1. New foreign invested production enterprises can enjoy the "Two Years Free and Three Years Half" preferential policy from the year of making profits. To export enterprises, they can continue to pay just half of their income taxes as long as their annual exports amount to at least 70% of their total sales besides the above preferential policy.
2. Projects encouraged by the government, research and development centers, and high-tech or export projects are exempt from all tariffs and import linkage tariffs on imported equipment.
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