为鼓励外商来闽投资建设,根据《中华人民共和国外商投资企业和外国企业所得税法》第九条“对鼓励外商投资的行业、项目,省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。”的规定,对省人民政府为执行《关于对外商投资企业减免地方所得税的通知》(闽政[19 In order to encourage foreign investors to invest and construct in Fujian Province, according to Article 9 of the Law of the People’s Republic of China on Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, “People’s governments of industries, projects, provinces, autonomous regions and municipalities directly under the Central Government that encourage foreign investment may decide to exempt them according to the actual conditions, Reduction of local income tax. ”, The provincial people’s government for the implementation of“ on the reduction of foreign-invested enterprises local income tax notice ”(Minzheng [19