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| Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises w |
中文意思：
二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。 |
以下为相关句子列表(点击查看，可以看对应的解释）：
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Enterprises that undergo liquidation shall use the period of liquidation as the tax year.
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企业清算时，应当以清算期间作为一个纳税年度。 |
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Enterprises which fail to meet the aforesaid requirements may not enjoy the treatment provided for by different policies for the national development zones for new and high technology industries.
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不符合上述条件的高新技术企业，不得享受国家高新技术产业开发区的各项政策规定。 |
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Enterprises wholly owned by foreigners are now allowed.
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现在中国允许外商独资用油企业。 |
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Enterprises with foreign capital shall open an account with the Bank of China or with a bank designated by the state agency exercising foreign exchange control.
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外资企业应当在中国银行或者国家外汇管理机关指定的银行开户。 |
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Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically-underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reducti
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从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征百分之十五至百分之三十的企业所得税。 |
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Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises w
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二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。 |
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Enterprises with foreign investment established in the Pudong New Area of Shanghai and engaged in construction projects such as airports, ports, railways, highways and power stations where the period of operations is 15 years or more shall, following appl
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三)在上海浦东新区设立的从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，经营期在十五年以上的，经企业申请，上海市税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减半征收企业所得税。 |
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Enterprises with foreign investment established in the special economic zones and engaged in service-oriented industries where the amount of the foreign investment exceeds US $ 5 million and the period of operations is ten years or more shall, following a
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四)在经济特区设立的从事服务性行业的外商投资企业，外商投资超过五百万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。 |
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Enterprises would take the preemptive opportunities and grasp the initiative situation.
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企业由此占据先机，掌握主动。 |
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Enterprises, which seek for survival and development, have to tighten up its cost management and strive for economic benefits in order to obtain a sustaining competitive advantage.
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企业要在竞争中求得生存和发展，必须加强成本管理，谋求经济效益以取得持续性的竞争优势。 |
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Enterprising parents have also started bilingual playgroups, led by Chinese preschool teachers.
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有胆量的父母已在中国学前教育者的指导下，教孩子玩起了双语游戏。 |
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