Land

      1.The key projects, high-tech projects and projects with foreign investment of 10 million US dollars more, through approval by the Municipal Government, can use the land at the lowest protective land price, and enjoy the preferential policy that is to exempt and reduce the land profit royalty under the municipal levels. As for large-scale projects, more flexible measures can be taken on the one-matter one-policy basis, a special policy for a specific matter.

      2.Forindustrial projects set up by foreign businessmen, in case of difficulty paying the land lease fee all at once, after the state and provincial portions are paid, the municipal portion can be paid year by year in the form of annual lease.

      3.For projects of comprehensive agricultural development (including farming, forestry, animal husbandry or aquiculture) and related processing industries, and projects for agricultural product export, when applying for using the state-owned reserve land， the land use free is exempted. Projects of comprehensive agricultural development on barren hills, barren riversides, discarded ponds and uncultivated lands though contracts, the contract period can be 30 years or longer. In the first 2 years, through approval, all the land lease fee can be exempted. Foreign funded cooperation in afforestation can be as long as 50years.

      4.For all social welfare undertakings and focally supported projects in science & technology, education, roads, railways, bridges, harbors, water conservancy, which are set up by foreign businessmen, the land use fee is totally free, and the land use right is granted.

      5.The foreign funded projects of roads, bridges and the facilities attached to them, when the construction scale is US$10 million and more, through approval, non-profitable items along the road or bridge or in the designated area can be developed as priority in accordance with stipulations; when bidding for profitable items, they may obtain the right to operate prior to competitors under the same condition.

      6.A general productive enterprise with foreign capital and Chinese investment investment by land allocation, through approval can pay the municipal portion of the land lease fee year by year in the form of annual rent.

      7.A foreign investment enterprise. Which obtains the right to use land by purchasing it, does not have to pay the land use fee. The foreign investment enterprise obtains the right to use land by installment payment (the first installment should be no less than50%), and then goes through the registration formality of mortgage with the state land department for loan mortgage.

      8.After contracting with the state land administration department and paying for the land use right according to relevant terms. a foreign investment enterprise receives a “Certificate for Using State-Owned Land”. and its right to use the land is established. The enterprise may transfer, lease or mortgage this land use right. observing the law and following the stipulation. A foreign investment enterprise may also apply for reservation of land. Within the reserved period, it can enjoy preference of signing a contract against selling the land use right to others.

9.Sino-foreign joint ventures, cooperative enterprises and solely foreign invested enterprise that are set up by foreign investment enterprises or foreign investors within the Chinese boundary may get exempted from the land occupation tax.