一、外资投资企业的基本优惠政策
1、对重点扶持和鼓励发展的产业和项目，给予企业所得税优惠。
2、国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
3、从事国家重点扶持的公共基础设施项目投资经营的所得，可免征、减征企业所得税。
4、企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
5、企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。
6、外商投资企业新建或者新购置房产的，免征房产税三年。
I. Major preferential policies for company with foreign investment
1. Company can enjoy preferential income tax for its cognized and encouraged industries and projects.
2 .High-tech company cognized by the State pays enterprise income tax at a rate of 15%.
3. Company's income from the business of public infrastructure construction projects cognized by the State can have the tax exemption and reduction.
4. Company's income from utilizing resources comprehensively and producing goods in line with the national industrial policies can be less counted for taxation.
5. Company can enjoy tax exemption in some rate of its investment for the special equipment for environment protection, energy and water save, production safety and etc.
6. Company with foreign investment can have three-year exemption of house property tax with its newly built or bought house property.
二、进口设备税收政策
1、对符合《外商投资产业指导目录》鼓励类，在投资总额内进口的自用设备，除《外商投资项目不予免税的进口商品目录》所列商品外，免征关税和进口环节增值税。
2、外国政府贷款和国际金融组织贷款项目进口的自用设备、加工贸易外商提供的作价进口设备，比照上款执行，即除《外商投资项目不予免税的进口商品目录》所列商品外，免征关税和进口环节增值税。
3、对已设立的鼓励类和限制乙类外商投资企业、外商投资研究开发中心、先进技术型和产品出口型外商投资企业(以下简称五类企业)技术改造，在原批准的生产经营范围内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术、配件、备件，可按《国务院关于调整进口设备税收政策的通知》(国发[1997]37号)的规定免征进口税和进口环节税。
II. Imported equipment taxation policies
1. Foreign investor who invests on the encouraged industries listed in the Guiding Catalogue For Foreign-invested Industries may be exempted from import duty and import tache value-added tax on imported equipment for self-use, except the commodities listed in Imported Commodities List without Tax Exemption for Project with Foreign Investment.
2. Imported equipment for self-use by the project loaned by foreign government and international financial organization and the imported equipment evaluated for investment by the processing trade investor will be treated as the upper clause, that is, may be exempted from import duty and import tache value-added tax, except the commodities listed in Imported Commodities List without Tax Exemption for Project with Foreign Investment.
3.The self-use equipment and its technique, fittings and spare parts, which cannot be produced in the country, imported in the approved business scope by the existing company of the Encouraged and R&D center with foreign investment, company with foreign investment of advanced technology and product to be exported type (Five types of companies for short)may be exempted from import duty and import tache tax, according to Notification of Adjusting Imported Equipment Tax Policy by National Council (Paper: Guo Fa [1997]37)
三、国产设备抵免所得税
凡在我国境内设立的外商投资企业，在投资总额内购买的国产设备，对符合《国务院关于调整进口设备税收政策的通知》(国发[1997]37号)中规定的《外商投资产业指导目录》鼓励类投资项目，除国发[1997]37号规定的《外商投资项目不予免税的进口商品目录》外，其购买国产设备投资的40%可从购置设备当年比前一年新增的企业所得税中抵免。抵免的期限最长不超过五年。
III. Equipment made in China may be exempted for income tax.
For the company with foreign investment in the country in line with the encouraged project listed in the Guiding Catalogue For Foreign-invested Industries ruled by Notification of Adjusting Imported Equipment Tax Policy For National Council(Paper:Guo Fa [1997]37), 40% of its investment for equipment which is made in China, except the commodities listed in Imported Commodities List without Tax Exemption for Project with Foreign Investment, may be exempted from the newly increased income tax compared to last year. The exemption term cannot exceed 5 years.
四、国家鼓励外商投资设立研发中心
1、投资总额内进口自用设备及配套的技术、配件、备件(不包括《外商投资项目不予免税的进口商品目录》中的商品等)，且限于不构成生产规模的实验室或中试范畴的，免征进口关税和进口环节税。
2、利用自有资金进行技术改造，在原批准的经营范围内进口符合前条条件的自用设备及其配套的技术、配件、备件，免征进口关税及进口环节税。
3、自行研发技术的转让收入免征营业税。
4、技术开发费比上年增长10%以上(含10%)的，经税务机关批准，可再按技术开发费实际发生额的50%抵扣当年度的应纳税所得额。
IV. R&D center with foreign investment is encouraged by the State.
1.The self-use equipment and its technique, fittings and spare parts(not listed in Imported Commodities List without Tax Exemption for Project with Foreign Investment)which is used in the lab or medium test beneath the product scale, may be exempted from import duty and import tache tax.
2.Utilizing own capital for technology upgrade, the company may be exempted from import duty and import tache tax on the imported equipment and its technique, fittings and spare parts in its approved business scope according to the upper clause .
3. The transfer of self-developed technology may be exempted from sales tax.
4. If the technology research cost increases 10%(including 10%)compared to last year, 50% of the actual technology research cost may be deducted from the taxed income with the approval of the tax bureau
五、国家及广东省鼓励企业技术中心及技术创新
1、对认定为广东省省级企业技术中心的产业结构调整项目，广州市经贸委各项财政扶持资金优先给予200万元支持。对认定为国家级企业技术中心的，享受有关免征进口环节增值税和关税的优惠政策及技术中心创新能力建设专项金约300万元支持。
2、内外资企业其研究开发新产品、新技术、新工艺所发生的技术开发费，在一个纳税年度实际发生按规定实行100%扣除基础上，允许再按当年实际发生额的50%在企业所得税税前加计扣除。
V. Company technology center and innovation is encouraged by the State and Guangdong Province.
1. For the industrial structure adjustment project recognized as provincial level company technology center of GuangDong Province, the financial support fund of Guangzhou Economy and Trade Committee may give 2 million RMB as support .If recognized as the national company technology center, it may enjoy the preferential policy of exemption of import duty and import tache value-added tax and 3 million RMB for the construction of technology center innovation capability.
2. The technology research cost for new product, technology and techniques invested by company with domestic and foreign investment may be deducted in a taxation year, and 50%of it may be deducted again before taxation.
六、高新技术企业
1、国家高新技术产业开发区内新创办的高新技术企业，自获利年度起两年内免征企业所得税，免税期满后减按15%的税率征收企业所得税。
2、企业在投产经营后，其获利年度以第一个获得利润的纳税年度开始计算;企业开办初期有亏损的，可以依照税法规定逐年结转弥补，其获利年度以弥补后有利润的纳税年度开始计算。
VI. High-tech company
1. Since January 1st 2006, newly established high-tech company pays no enterprise income tax for two years since it makes profit. After the exemption term, it pays enterprise income tax at a rate of 15%.
2. After the company has put into operation, the profit year is counted since the first taxation year of making profits. The company has deficits in the start stage can balance it in the following years according to the tax regulation. The profit year is counted since the deficit is balanced..
七、软件和集成电路企业
1、自2000年6月24日起至2010年底以前，对增值税一般纳税人销售其自行开发的软件产品，按17%的法定税率征收增值税后，对其增值税实际税负超过3%的部分实行即征即退政策。对增值税一般纳税人销售其自行生产的集成电路产品(含单晶硅片)，按17%的法定税率征收增值税后，对其增值税实际税负超过6%的部分实行即征即退政策。
2、对我国境内新办软件生产企业经认定后，自开始获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。
VII. Software and Integrated Circuit Company
1. From June 24th 2000 to the end of 2010,the common taxpayer of value-added tax pays the value-added tax at the legal rate of 17% for selling software products of its own research, and enjoys the tax and reimbursement policy for the part of actual duty of value-added tax exceeding 3%. The common taxpayer of value-added tax pays the value-added tax at the legal rate of 17%for selling integrated circuit products(including single crystal silicon wafers) of its own production, and enjoys the tax and reimbursement policy for the part of actual duty of value-added tax exceeding 6% .
2. If the newly established software company in the country is recognized, after it makes profits, it pays no enterprise income tax in the first two years and half of the tax in the following three years.
八、广州市总部和地区总部经济
1、经认定为总部的，广州市政府奖励500万人民币;经认定为地区总部的，市政府奖励200万人民币。
2、本部购置、自建自用办公用房(不包括附属和配套用房)，按建筑物办公用途部分的建筑面积，给予每平方米1000元人民币补贴，3年内分期支付;租赁按市国土房管部门公布的租金参考价的30%予以租金补贴。
3、经市政府报省政府批准，总部或地区总部可依照国家有关规定享受免征或减征地方所得税的优惠。
4、总部或地区总部新建或购置的房产，自新建落成或购置之月起，实行3年免征城市房地产税。
5、总部或地区总部投资设立研发机构、从事技术转让、技术开发业务和与之相关的技术咨询、技术服务取得的收入，免征营业税。
6、属于国家鼓励类外商投资产业的总部或地区总部，在投资总额内自用设备，除国家规定不予免税进口商品外，免征进口关税和进口环节增值税。
VIII. Economy of Guangzhou headquarter and regional headquarter
1. If the headquarter buys and constructs office building (except subside and facility building ) for self-use, it get 1000 RMB per square meter allowance according to the construction area for building's office use part. The lease may get 30%rent allowance in the standard price of the municipal land resources and house bureau.
2. If approved by municipal and provincial government, headquarter or regional headquarter may enjoy the local income tax exemption or reduction according to the national regulation.
3. If headquarter or regional headquarter builds or buys house property, it may enjoy urban house property tax exemption for 3 years since the completion or purchase.
4. Headquarter or regional headquarter may enjoy sales tax exemption for the income from investing R&D institute, technology transfer, technology research, technology consultation and service.
5.Headquarter or regional headquarter of the industries encouraged by the State may enjoy the import duty and import tache value-added tax exemption on the equipment for self-use in the total investment, except the commodity which is not exempted from tax according to the national regulation.
九、南沙开发区实行“无费区”
广州南沙开发区对企业执行广州市行政管理“无费区”的各项规定。
IX. Nansha Development Zone implements Free Charge Zone
Nansha Development Zone implements the regulation of Free Charge Zone for the administration of companies.