据《中华人民共和国外商投资企业和外国企业所得税 法》(以下简称《外税法》)第八条规定,生产性外商投资企业,经营期在十年以上的,从开始获利年度起,可享受企业所得税两免三减半的税收优惠;同时,对非生产性的重要项目给予一定的免征、减征待遇,对能源、交通、港口、码头以及其 According to Article 8 of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the “Foreign Tax Law”), if a productive foreign-funded enterprise has a business operation of more than 10 years, it can enjoy from the year of profit-making Enterprise income tax exemption and reduction by half of the tax concessions at the same time, give non-productive important projects a certain exemption, reduction treatment, energy, transportation, ports, terminals and their