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保税区的政策和法律环境（二）卓德勇五、区内优惠的税收政策外商在区内投资生产性企业可享受减免所得税等优惠。从获利年度起，第一、第二年免征企业所得税，第三至第五年减半征收企业所得税（计７．５％）。从境外进入保税区和从保税区运往境外的货物，免征关税和进口环...
Policy and Legal Environment in Bonded Zones (II) Zhuo Deyong V. Preferential tax policies in the region Foreign investors can enjoy the preferential treatment such as income tax relief if they invest in productive enterprises in the region. From the profit-making year, the first and second year will be exempted from enterprise income tax, and the third to fifth year will be reduced by half the enterprise income tax (accounting for 7.5%). Imported goods from outside the bonded area and from the bonded area to foreign countries will be exempt from tariffs and import ...