State Policies
1. Tariff and import value increased tax are exempt from Chinese- founded projects and using foreign loan projects, which are encouraged in the [Guiding index of industrial pattern regulation (2005version)], the equipment imported for self use within the amount of the total investment, (including the equipment and parts listed in the contract), except goods listed in the Index for non duty-free goods for Chinese-founded projects.
2. Multinational Corporations are encouraged to set up the research & development centers in the way of foreign owned or the joint venture with the local enterprise, research institute or colleges and universities. Except that it enjoys the preferential policy given by < The Notice about the Adjustment of the Tax Policy by the State Council for Equipment Imported > (State Council 1997 No.37) and <The Notice by the State Council Office to the Foreign Economy and Trade Organizations about the Notice of Encouraging Foreign Investment> (State Council 1999 No. 73). It can also enjoy the exempting from tariff and imported value added tax on China-could-not-made consuming materials, reagent, sample machine, sample product, etc that be used by the authorized foreign invested research center according to the existing regulations
3. Depreciation period of fixed assets (houses and building are not included) for industrial enterprises can be shortened based on the existed depreciation period in accordance with the rate of not more than 40%. Intangible capacity assigned and invested by industrial enterprises can be apportioned on the current rules and regulations, the shorted period can not be 40% higher than that of the existing time.
4. The import tax paid for the amount used for purchasing fixed assets in the sectors of equipment manufacture, metallurgy industry, watercraft manufacture, auto manufacture, process for agricultural products, can be deducted for general tax payers.

Liaoning Province Policies
5. Chinese founded high-tech enterprises registered in Liaoning (Yingkou) Coastal Industrial Base will have 2 years exemption of income tax since the enterprise starts to make profits.
6. Enterprises registered in Liaoning (Yingkou) Coastal Industrial Base, after being confirmed and approved as high-tech enterprise by some certain organizations, can pay their income tax on the rate of 15%.
7. There are 33 enterprises-related charges which are exempt for enterprises formed in the base including ones that are under construction and newly formed.

Yingkou Policies
8. Practical technical renovation expenditures for high-tech products will be deducted before paying the enterprise’ income tax. If practical technical renovation expenditures are 10% (including 10%) higher than the previous year’ increase, it can be deducted from that year’ enterprise’ income tax on the rate of 50% of the practical expenditure. If the annual net income of technical transfer is lower than 0.3 million Yuan, it is exempt from income tax temporarily.
9. Encourage the development of soft wares and integrated industries. After general value-added tax payers pay the value-added tax on the sale of self produced soft wares in accordance with the lawful rate of 17%, if the paid practical value- added tax is 3% over than the lawful rate, the over-paid percentage will be refunded.
10. Besides the primary planned products, any other product made by enterprises using left-over materials listed in the [resources general usage index] as main materials during the production, such as massive coal gangues, slag, dust powder, etc, enterprises can have 5 years exemption of income tax since the first day of production after the approval. Enterprises formed for using wasted materials listed in [resources general usage index] from other enterprises can have a year抯 exemption or reduction of income tax after the approval.
11. Top 500 foreign enterprises will have 0.5 million Yuan subsidy for start expenses, if they set their region抯 headquarters or China抯 headquarters; will have 0.1 million Yuan subsidy for start expenses, if they set their offices and branch offices that are under normal business.
12. Foreign banks and guarantee service companies that enter Liaoning (Yingkou) Coastal Industrial Base will get 0.2 million Yuan for start fee.
13. 200,000 Yuan RMB subsidies shall be awarded once to the enterprises, which has been approved as the sate-level technology research and development center. 50,000 Yuan RMB shall be awarded once to the enterprises which have been approved as the province-level technology research and development center. 30,000 Yuan RMB shall be awarded once to the enterprises which have been approved as the city-level technology research and development center.
14. 1 million Yuan RMB subsidy shall be awarded once to the enterprises which possess the state famous brand product newly, and 200,000 Yuan RMB subsidy shall be award once to the enterprises which have a state well-known trademark or state inspection-free products, and 100,000 Yuan RMB subsidy shall be awarded once to the enterprises that possess the provincial famous brand product newly, as well as 50,000 Yuan RMB subsidy shall be awarded once to the enterprises that possess a provincial well-known trademark. On the same year, the enterprises only can enjoy once a kind of maximum subsidy.
15. Enterprises which have provincial new excellent products award will be awarded as following: 30,000 Yuan RMB to the first award, 20,000 Yuan RMB to the second, 10,000 Yuan RMB to the third, the enterprises only can enjoy once a kind of maximum award.
16. For foreign-founded enterprises, after the expiration of the enterprise income tax exemptions and reductions, in 3 years, 40% local income tax shall be awarded to the productive foreign-founded enterprises with 10 to 50 million Yuan RMB fix assets, in 5 years, 50% amount of local income tax shall be awarded to the productive foreign –founded enterprises with above 50 million Yuan RMB fix assets.
17. Productive enterprises that pay the local tax over 10 million Yuan RMB for continuous 5 years.  50% of the actual paid local tax will be awarded to the enterprises started from 2 years ahead of the fiscal year. 25% of it will be awarded to the enterprises from the third to the fifth year. For non-productive enterprises, 15% can be awarded to the enterprise.
18. Enterprises that have a large industrial lot development, when it meets the requirements, and the total paid tax is reached up to 10 billion Yuan RMB by all enterprises in the lot in one tax year, and started from this year, 10% of the local tax collected from enterprises in the development area will be awarded to the enterprises that developed the lot for within 5 years.
19. 200,000 Yuan RMB will be awarded to the enterprises which add the register capital every 1 billion Yuan RMB by the Administrative Committee of the Base.
20. More flexible preferential policies and favorite treatment can be provided to top world 500 enterprise project, infrastructure facilities, large and important industrial project, and social public welfare project and so on.
21. All kinds of professionals and talents who work in the Base enjoy the talents policies in the city of Yingkou. Besides, the training center can provide qualified technical workers to the enterprises in the Base.
22. Investors and employees will be treated as the citizens in Yingkou city in the procedures of residence registry, medical treatment, insurance, housing, car purchasing, education , employment and so on.
23. Yingkou Coastal Industrial Base provides even land area, complete fundamental and public facilities and also a compete set of service centers including logistics center, trading center, service center, inspecting center, and so on .