7. in terms of the joint projects aiming to restructure the unprofitable enterprises in Ordos, the enterprises are allowed to offset their losses with their realized profits, and will be exempted from enterprise income taxes for 4 years after the losses are completely offset.

    8. technological service incomes obtained by scientific research institutes and colleges & universities through technological achievement transfer, technological training, technological consulting, technological services and technology contract benefiting all kinds of industries are exempted from income taxes. In case enterprises engage in the above technological activities, their incomes are exempted from income taxes.

    9. when investors outside Ordos cooperate with Ordos to set up high-tech, export for foreign exchange, further processing of agricultural products， if investments made by the investors account for 50% of the overall investments and the operating period lasts for over 10 years, the projects will be exempted for enterprise income taxes for 4 years starting from the year when they become profitable, and will be exempted from half of the enterprise income taxes for the another 3 years thereafter.

    10. when SOEs, collective enterprises, private enterprises, institutions and individual outside Ordos cooperate with Ordos to restructure old enterprises, their newly created profits are exempted from enterprise income taxes for 3 years, and will be exempted from half of the enterprise income taxes for another 2 years thereafter.

    11. jointly-established enterprises are entitled to 80% of the foreign exchange incomes they receive through direct export of products, and are entitled to 30－40％ of the foreign exchange incomes they received in export through agents.

    12. regardless of which investment form that SOEs, collective enterprises, private enterprises, institutions and individual outside Ordos adopts to set up enterprises in the city, they are provided convenience with regard to construction site, land requisition and removal, energy supply, design and construction as well as living facilities. Lands occupied for construction of the enterprises are exempted from land use fee within the approved construction period. Enterprises engaging in product export, having advanced technologies, engaging in infrastructure construction and raw material production will be exempted from land use fee for 7-10 years starting from the year when they are open for business.