Those complying with the overall planning for the use of land shall have priority in the arrangement of the quota of land for capital construction use.

It is encouraged to acquire the right of land use in the form of assignment, leasing, investment at appraised value or becoming a shareholder. Enterprises with foreign investment acquiring the right of land use in the form of assignment shall be exempt from charges of the use of land and property and urban state land use tax.

Enterprises with foreign investment acquiring the right of land use in the form of allocation shall enjoy the following preferential policies in the charges of the use of land and property:

(1) Those that are high-tech or export-oriented enterprises and use the original place shall be exempt from charges of the use of land and property for three years from the date of operation and enjoy a reduction of 50% in the regular standard from the fourth year. Enterprises with a term of operation of at least ten years shall be exempt from charges of the use of land and property for six years and enjoy a reduction of 50% in the regular standard from the seventh year. Enterprises conducting land development by themselves or through entrusting to others shall be exempt from charges of the use of land and property for five years from the date of operation of the enterprise and enjoy a reduction of 50% in the regular standard from the sixth year. Those with a term of operation of at least ten years shall be exempt from charges of use of land and property for seven years and enjoy a reduction of 50% in the regular standard from the eighth year.

(2) Land and property used for public utilities or for non-profitable projects emphatically supported by the state such as projects of science and technology, education, power station, road, bridge, water plant (not including those in the urban network) and water conservancy works shall be exempt from charges of the use of land and property.

(3) Those engaging in the development and operation in agriculture, forestry, animal husbandry and fishery shall be exempt from charges of the use of land property for five years from the date on which the right of land use is acquired and enjoy a reduction of 50% in the regular standard from the sixth year.

(4) Temporary use of land for prospecting mineral resources shall be exempt from charges of the use of land and property if the term of use is within six months, or enjoy a reduction of 50% in the regular standard if the term of use exceeds six months.

(5) The charges of the use of land and property that the enterprises with foreign investment should pay shall be calculated from the date on which the enterprise goes into operation. Where the period of use is up to six months but less than a year, said charges shall be calculated by the six-month period. If the period of use is less than six months, said charges shall be exempted.

(6) The land-administrative authorities of the cities or counties shall be commissioned to collect the charges of the use of land and property paid by the enterprises with foreign investment located in their respective regions.

Foreign investors investing in projects of industrial enterprise grafting transformation or in high-tech projects that are compatible with the industrial policy of this municipality and with relatively large amount of investment shall be given special preferential treatment in the use of land.