For the technology import contracts that comply with relevant regulations, the foreign enterprise may enjoy the benefits of enterprise income tax reduction and exemption.
对于符合规定的技术进口合同，外国企业可以享受减免企业所得税的优惠。
According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax.
我国税法规定，国家高新区内经认定的高新技术企业享受企业所得税减免的优待。
Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction.
企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
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