Foreign-invested enterprises FIEs based in China who engage in production can benefit from many different tax incentives, but most incentives will depend on the nature of the industry, or the location of operations. This article provides an overview of tax incentives and other issues applicable to manufacturing FIEs. For more specific coverage of tax incentives available to high-tech companies, please see the accompanying article.
Engaged in production
In order to qualify for manufacturing-related tax incentives and other preferential tax treatment, the FIE must be actively engaged in one of the following industry sectors
i machinery manufacturing and the electronics industry...