外商投资企业如何享受税收优惠（雅坤）国家税务总局对外商投资企业根代生产性和非生产性业务（下称兼营性外商投资企业）税收优惠问题做出新规定。一、外商投资企业的营业执照中经营范围无生产性业务，无论其实际经营活动中，生产性业务比重多大，均不得作为生产企业享受... How Foreign-invested Enterprises Enjoy Preferential Tax Treaties (YaKun) The State Administration of Taxation has made new provisions on tax incentives for the root productive and non-productive businesses of foreign-invested enterprises (hereinafter referred to as concurrent-venture foreign-invested enterprises). First, foreign-invested enterprises in the business license in the business scope of non-productive business, regardless of its actual business activities, the proportion of productive business, are not allowed to enjoy as a manufacturer ...