Xinjiang Special Zones Kashi and Huoerguosi
According to the Circular on Policies of Preferred Income Tax for Enterprises Newly-Established in Developing Areas of Xinjiang, Kashi and Huoerguosi Cai Shui  No. 27 there are special tax incentives in these specific areas.
Enterprises falling within the scope of Catalogue of Preferred Enterprise Income Tax for Key Encouraged Industries in developing Areas of Xinjiang (hereafter referred to as the Catalogue) that are newly-established in the two special economic development zones in Kashi and Huoerguosi, Xinjiang during 2021.1.1 to 2030.12.31 may be exempted from enterprise income tax in the first five years as from the tax year in which they earn their first production income.
Enterprises falling within the Catalogue refer to enterprises whose principal business is industrial projects stipulated in the Catalogue and whose revenue from principal business account for more than 60% of their total revenues.
First production income refers to the first income earned from a key supported industrial project after it has been completed and put into operation.