Enterprises with foreign investment in Anhui Province are granted the following preferential policies: ■ As regards the following incomes, the foreign-invested enterprise income tax may be exempted or reduced: the incomes generated from the engagement in agriculture, forestry, husbandry and fishery; the incomes generated from investment in and business operations of the important public infrastructure projects supported by the state; the income generated from the projects of environmental protection, energy and water saving and satisfying the related requirements; the incomes generated from transferring technologies and satisfying the related requirements. ■ As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%. As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.   ■ Encouraged projects with foreign investment which conforms to Catalogue for the Guidance of Foreign Investment Industries and encouraged projects with foreign investment in Anhui which conforms to Competitive Industrial Catalogue for Foreign Investment in the Central and Western Regions shall be exempted from customs duties and import added tax when importing production equipments and technology within the total amount of the investment fund.   ■ Equipment and related technology, spare parts and accessories imported for technical innovation of the already established foreign invested enterprises that are engaged in the encouraged industries and projects, R & D centers with foreign investment, foreign invested enterprises that adopt advanced technology and foreign invested enterprises producing for export are exempted from tariff and import-stage tax on the condition that, within the approved business scope, the importing country couldn’t produce the needed equipment or fail to meet the performance requirements.   ■ The domestically produced equipment purchased by foreign invested enterprises that are engaged in the encouraged industries and projects is entitled to a full refund of the value-added tax provided that the import tax on the imported equipment of the same kind is supposed to be exempted from and the foreign capital investment amounts to 25% or over of their total registered capital.   ■ The domestically produced equipment purchased by foreign invested enterprises that are engaged in the encouraged industries and projects shall enjoy a 40% deduction of the total input from the increment of the income tax for the purchasing year over that for the year before after approved by the provincial tax authority.   ■ Foreign-invested enterprises located in such five cities in Anhui Province as Hefei, Ma’anshan, Bengbu, Wuhu and Huainan enjoy other preferential treatments according to related provisions in rejuvenating northeast China and other old industrial bases. The eight industries of equipment manufacture, petrol chemical, metallurgy, automobile, processing of agricultural products, extraction, electrical power and high and new technology will implement the pilot policy on enlarging the deduction extension of value added tax.   ■ Foreign-invested enterprises in the thirty counties (cities or districts) in Anhui enjoy other preferential treatments according to related provisions in Development of the West Regions. The income tax of foreign-invested enterprises encouraged by the state shall be levied at the reduced tax rate of 15% from 2001 to 2010.  These thirty counties (cities or districts) are Changfeng, Huaiyuan, Zongyang, Qianshan, Taihu, Susong, Wangjiang, Yuexi, Dingyuan, Linquan, Taihe, Funan, Yingshang, Jieshou, Dangshan, Xiaoxian, Lingbi, Sixian, Wuwei, Shouxian, Huoqiu, Shucheng, Jinzhai, Huoshan, Yu’an (District), Guoyang, Lixin, Shitai, Langxi and Jingxian.    ■ Additional preferential policies for foreign investment provided by various local authorities.