五、关于现行所得税方面适用于外商投资企业的税收优惠政策为了鼓励外商到中国投资办企业，在企业所得税方面制定了诸多的税收优惠政策，主要有：1、限定地区减低税率征税优惠政策。如对设在经济特区的企业和经济技术开发区的生产性全业，所得税减按15％的税率征收；对设在沿海 V. Preferential tax policies applicable to foreign-invested enterprises in respect of the current income tax In order to encourage foreign businessmen to invest in enterprises in China, a number of preferential tax policies have been formulated in respect of enterprise income tax. These include: 1. Preferential tax policies to reduce tax rates in restricted areas. Income tax should be levied at a tax rate of 15% on the entire productive industries of enterprises and economic and technological development zones located in special economic zones;