◆对在我市投资于符合国家《外商投资产业指导目录》中鼓励类和限制乙类项目、符合《甘肃省利用外资优势产业和产品目录》的外商投资企业，在现行税收优惠政策（企业所得税两年免征，三年减半）执行期满后，三年内可再减按15%的税率征收企业所得税。对生产性外商投资企业，免征3%的地方所得税。
◆对设在我市国家鼓励类产业的市内企业和外省、外地区在我市投资兴办的企业，除国家明令禁止、关闭和淘汰的外，经省地税局批准，在2001年至2010年期间内，减按15%的税率征收企业所得税。
◆对在我市新办的交通、电力、水利、邮政、广播电视等基础产业的内资企业和外省、外地区在我市投资兴办的高新技术企业，经有关部门认定后，经省地税局批准，企业所得税实行两年免征，三年减半征收。
◆对被确认为产品出口企业且当年出口产值达到总产值70%以上的，经省地税局批准，可减按10%的税率征收企业所得税。
◆对在华外商合资企业到我市再投资，其再投资项目外资比例超过25%的，享受外商投资企业优惠政策。
◆对市外投资者视同外商，税收优惠参照外商投资企业税收优惠政策，采用先征后返方式进行减免。
◆对市内单位和个人以及在武外商投资设立的企业、研究开发中心的技术转让和与之相关的技术服务、技术咨询收入，经省地方税务局批准，免征营业税。外国企业和外籍个人向我市转让技术，凡属先进技术或条件优惠的，经省地税局报国家税务总局批准，可免征营业税。市外的科研单位、大专院校和高新技术企业在我市取得的技术转让和与之相关的技术服务、技术咨询收入，经省地税局批准，免征营业税。
◆对社会力量，包括企业单位（不含外商投资企业和外国企业）、事业单位、社会团体、个人和个体工商户，资助非关联的科研机构和高等学校研究开发新产品、新技术、新工艺所发生的研究开发经费，其资助支出可以全额在当年度应纳税所得额中扣除。
◆对盈利企业的技术开发费，当年支出比上年增长10%以上（含10%）的，经税务机关批准，可再按实际发生额的50%抵扣当年应纳税所得额。
◆凡在我市境内投资于符合《当前工商领域固定资产投资重点》的技术改造项目的企业，其项目所需国产设备投资的40%，可在五年内从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵免。
◆对投资于我市鼓励发展产业、投资人民币500万元以上的外来投资企业，享受企业所得税由受益财政部门返还的优惠政策。具体享受返还的金额和年限等，由同级政府按特事特办的原则研究确定。
◆关于减免税审批程序、减免税申请填报、减免税审批要求，严格按照武地税政[2001]98号转发甘地税[2001]9号文件的要求执行。需要报请省级税务部门减免税收据项目，由市税务部门和计划部门帮助投资者办理有关手续。

◆For the projects of encouraging types and the second limited types, which accord with “The State’s Guiding Industry Directory for the Foreign Businessmen to Invest”, and the enterprises of the foreign businessmen to invest, which accord with “The Directories of the preponderant Industries and Products for Gansu to Utilize the Foreign Capitals”, in the Wuwei City of Gansu Province In China (hereinafter The City), income tax of their enterprises will be levied at the reduced rate of 15% in three years, after the date when implementing the present favorable policies of tax (that is, the income tax will be derated in the two years and levied in the half of the tax rate in the later three years). For the production enterprises for the foreign businessmen to invest, their local income tax will be derated in 3% of the tax rate.
◆For the City’s enterprises belonging to the State’s encouraging type and the enterprise initiated by the provinces and prefectures in the City, except the enterprises that have been forbidden, closed and eliminated by the State, the income tax of their enterprises will be levied at the reduced 15% of the tax rate, after ratified by the Local Tax Bureau of Gansu Province, during the period of 2001-2010.
◆For the enterprises of the domestic funds belonging to the communication, electric power, water conservancy, post and broadcast-television, and the hi-technological enterprises initiated by the provinces and cities, under the cognizance of the relative departments their income tax will be derated in the anterior two years, then levied in the half of the tax rate, after ratified by the Local Tax Bureau of Gansu Province.
◆For the enterprises their products exported and their production value exported over the 70% of the gross production value, their income tax will be levied in the reduced 10% of the tax rate, after ratified by the Local Tax Bureau of Gansu Province.
◆For the joint venture enterprises reinvested by the foreign businessmen and the invested capital is over 25% of the total funds, who can enjoy the favorable policies of the foreign businessmen’s investment.
◆For the investors treated as the foreign businessmen, their income tax will be levied first, then returned, referring to the favorable policies of the enterprises’ tax for the foreign businessman.
◆For the enterprises initiated by the foreign businessmen, the business tax of their income belonging to the technical-transfer, the relative technical service and technical consultation will be derated, after ratified by the Local Tax Bureau of Gansu Province. The foreign enterprises and persons to transfer the technologies which belong to advanced or favorable conditions, their business tax will be derated, after ratified by the State Tax General Bureau reported by the Local Tax Bureau of Gansu Province. For the academes, colleges and the hi-technical enterprises to transfer the technology to the City’s enterprises, their business tax of the income will be debated, after ratified by the Local Tax Bureau of Gansu Province.
◆The expenses, produced in the process for the social funds (except the foreign enterprises and the invested enterprises), career units, social groups, persons and private enterprises to aid the non-relative academes and colleges develop the new products and technologies, can be deducted from the income tax pained in the present ducted from the income tax pained in the present year. The expenses produced in the process of developing the technology by the profit enterprises, which is over 10% (including 10%) of the expenditure cost, can be off set from the income tax pained at the 50% if the actual-happening amount, after ratified by the tax organs.
◆For the enterprises to invest in the technical alteration project which accord with “The Focal Points of the Present Investment in fixed assets of the Industry and Commercial Fields”, if the investment reaches 40% of the value of the equipments made in China, their expenses for purchasing equipments used to the technical alteration can be off set from the income tax in five years.
◆For the foreign enterprises to invest in the industry development and their investment to reach US＄ 62 million, their income tax will be returned by the local finance organs. The amount and the years returned should be determined by the governments in the same level.
◆The approval processes, application and requirements of the reducing tax will be implemented in the according to the Document № 9 (2001) of the Gansu Province Local Tax Bureau. The departments of the tax and planning shall help the investors to transact the relative formalities that need to be reported to the province tax department.