第一条 为了进一步加快利用外资步伐，扩大对外开放，结合我省实际，特作本规定。 

第二条 外商来我省投资举办中外合资、合作经营企业及外资企业（以下简称外商投资企业），除继续执行国家及省有关优惠规定外，同时享受本规定中的优惠待遇。 

第三条 鼓励外商投资交通基础设施和市政公用设施项目，并依照有关规定投资经营与交通基础设施和市政公用设施项目配套的各类服务业，外商可以BOT方式、TOT方式或其他方式设立外商投资企业运作，享受国家规定的减免企业所得税的各项优惠政策。 

第四条 外商投资的交通基础设施和市政公用设施项目，以及符合国家收费规定的公路、桥梁项目，由投资方按合理的投资回收期提出收费方案，经省财政、物价主管部门审核，报省人民政府批准后执行。收费标准可视社会物价变动情况予以调整，调整后的收费标准经原审批机关批准后执行。 

第五条 投资交通基础设施项目的外商投资企业收取的车辆通行费或其他营业收入，经同级政府批准，可采取先征后返的方法，由财政部门在企业投资回收期内返还已征收的营业税。企业兼营其他服务项目所得收入，应按有关规定纳税。

第六条 外商投资兴建的能源、交通等基础设施项目、农业综合开发项目应缴纳的企业所得税，在执行完国家规定的免、减税收优惠后，经企业申请，同级政府批准，在5年内将征收的企业所得税超过15％的部分，实行先征后返还给企业的优惠政策。 

第七条 外商投资兴建的农业综合开发、创汇农业以及经省科委认定的高新技术项目，经同级政府批准，对企业所缴纳的地方所得税可实行先征收后返还给企业的优惠政策。 

第八条 外商投资企业从事基础设施、农业综合开发以及高新技术项目，采用出让方式取得土地使用权的，按照土地审批权限经批准后、可执行最低地价，按照有关规定一次付清；对一次性支付出让金有困难的，可先付清出让金中的征地费，其余部分可分期付清。 

第九条 利用外资进行技术改造的工业企业，如中方以划拔土地使用权作价投入，可申请按土地出让金的40％缴纳。如按此处置后，企业仍有困难的，其缴纳出让金的比例可适当调低，也可以申请5年以内的缓缴期。 

第十条 外商投资企业经批准从事安居工程的开发建设，享受国有企业同等待遇。凡使用国家安居工程的建设用地，可采取行政划拨方式供应，地方人民政府相应减免有关费用。城市基础设施配套费可减半缴纳。在安居小区可建设20-30％的商品房，以提高外商投资回报率。 

第十一条 鼓励外商根据国家有关政策承包、租赁省内企业，购买企业产权。外商承包、租赁省内企业的，享受内资企业的有关优惠待遇。外商购买省内企业，凡出资额达到该企业注册资本的25％以上并办理法定手续的，企业享受外商投资企业的优惠待遇。 

第十二条 外商投资企业依法经营并享有经营管理自主权，任何单位和个人不得超越法律、法规的规定干预外商投资企业的生产经营活动，对造成不良后果的，依法追究其责任。 

第十三条 本规定自发布之日起执行。 

《山东省政府鲁政发（1998） 13号文件公布》

The Preferential Policy for Foreign Investment in Shandong 

February 16, 1998 

Article 1 The rules are formulated in accordance with the situation of Shandong Province, with a view to attract more foreign investment and enhance the openness of the provincial economy. 

Article 2 Besides the existing state and provincial preferential treatment, the equity joint ventures, the cooperative joint ventures and the solely foreign owned ventures (hereinafter referred to as foreign funded ventures) will enjoy the preferential treatment stipulated in this regulation as well. 

Article 3 Foreign investors are encouraged to invest in transportation infrastructures and municipal public facilities and are entitled to run the related service business. BOT, TOT or other modes are applicable for the aforesaid projects, and enjoy the income tax concession stipulated by the state government. 

Article 4 For the transportation infrastructure and municipal facility projects, as well as the road and bridge projects, the investors can propose reasonable tolling standard and file with the provincial finance and price administration, and put into force upon the approval of the provincial government. The tolling standard is adjustable to the social price level upon the approval of the original administration. 

Article 5 The business tax levied on traffic tolls and other turnovers received by foreign funded transportation infrastructure projects will be refunded at the approval of the competent authorities during the project payoff period. The turnover from the related service projects is subject to the regular taxation. 

Article 6 When the corporate income tax concession period stipulated by the state expires, and upon the approval of competent authorities, the foreign funded projects in the fields of energy, transportation and agricultural comprehensive development can be refunded with the part of corporate income tax that is above the 15% regular rate in the following 5 years. 

Article 7 Upon the approval of competent authorities, the local corporate income tax can be refunded to the foreign funded agricultural comprehensive development projects and new and high-tech projects certified by Shandong Science Commission. 

Article 8 The foreign funded ventures in the fields of infrastructure, comprehensive agricultural development and new and high technology, which intend to obtain the land use right by the means of purchase, may enjoy the lowest land price at the approval of competent authorities and pay off the money by one lump sum; For those who have difficulties to pay in one lump sum, payment by installment is acceptable except the land acquisition fee. 

Article 9 For the manufacturing companies using foreign investment for innovation, if the Chinese share includes allocated land use right, a 40% purchase price is applicable. If the joint ventures still have any difficulties, the purchase price can be further reduced, and also can apply for the 5-year grace period. 

Article 10 The foreign funded ventures can enjoy the same treatment as the state-owned companies if they engage in the Good Living House Program. If the apartments are in the government-designated area, the land can be appropriated and the fees can be reduced accordingly. The Municipal Infrastructure Fee can be half reduced. 20-30% commercial residence can be built in the Good Living House Area to raise the investment return. 

Article 11 Foreign investors are encouraged to contract and lease the provincial enterprises and purchase the property rights. The foreign investors can enjoy the preferential treatment as the domestic ones. The domestic enterprises purchased by foreign investors can enjoy the preferential treatment given to foreign funded ventures if the foreign capital come up to 25% or more of the registered capital. 

Article 12 Foreign funded ventures has full legitimate autonomy for their business. Any institutes or individuals can never go beyond the statute regulation to interfere with the regular business of the foreign funded ventures, and are subject to prosecution if any losses ensue. 

Article 13 The regulation shall come into force as of the date of its promulgation.