各省、自治区、直辖市和计划单列市国家税务局：根据（中华人民共和国外商投资企业和外国企业所得税法实施细则）（以下简称细则）第七十三条的规定，现对设在国务院规定地区的从事技术密集、知识密集型项目的生产性外商投资企业（以下简称“两个密集型企业”），如何享受减按1 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: According to Article 73 of the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China) How to enjoy a reduction of 1 in productive foreign-invested enterprises engaged in technology-intensive and knowledge-intensive projects (hereinafter referred to as “two intensive enterprises”)