For such foreign invested advanced technical enterprises as still being advanced technical enterprise after free or reducing permission time limit shall reduce its income tax by 50% for another 3 years per the tax rate stipulated under the tax law.

• 对外商投资兴办的先进技术企业，依照税法规定减免企业所得税期满后仍为先进技术企业的，可以按照税法规定的税率延长3年减半征收所得税。