When foreign businessman invests to establish hi-tech entertainment project for intelligent development with an investment over USD 10 million and a long recovery period of investment, the businessman will pay business income tax by 15% of his/her business income.

The sino-foreign joint venture enterprise with joint operation of over 10 years, upon the approval of tax authority, can be exempted from business income tax for the first two years and can be deducted by half of business income tax for the third to fifth years since obtaining profit.

Foreign businessman is encouraged to contract the land in the Scenic Area of the development zone chartered plot and the longest use period of contracted land is 50 years. The land invested by foreign businessman can be transferred, leased, mortgaged, succeeded and presented according to law in the valid period of the agreement on land use (construction capital having been invested accounts for over 20% of investment), but the procedure can be went through only upon the confirmation of land administration, and land value-added fee and land administration registration charge, etc. after the transfer will be paid according to stipulations.

Those enterprises investing in the operation of tourism projects with foreign capital or domestic capital, can be exempted from business income tax for the first two years and can be deducted by half of business income tax for the third to fifth years since obtaining profit, the method of first collection and later refund is adopted.

The enterprise investing in the construction of infrastructure with foreign capital or domestic capital and the business period is over 15 years, can be exempted from business income tax for ten years since obtaining profit.

Those investing in the construction of large-scale cultural and entertainment facilities project with an investment over USD 10 million, can be deducted by 20% of land transfer fund payable in accordance with land transfer contract; those with an investment over USD 20 million can be deducted by 50% and business tax and land use fee will be exempted for three years.

Those investing in extra-large cultural and entertainment project with an investment over USD 100 million and the first-phase investment over USD 10 million, the Scenic Area can take part in the cooperation with land and the land use fee will be exempted.
Those investing in such projects as infrastructure, public facilities and residents removal in the Scenic Area, can be exempted from fixed assets investment orientation adjustment tax for basic construction projects, the method of first collection and later refund is adopted.

Those investing in encouraged projects in the Scenic Area, can be exempted from urban land use tax and house property tax (excluding house rental) for the moment.

The administrative and operating charge to enterprises will be carried out in accordance with the lower limit of the prevailing standards.