Legal analysis: for example, preferential treatment with low corporate income tax rate, regular reduction and exemption, reinvestment tax reduction and so on. Of course, it is also possible that some host countries, for the sake of protecting their own resources and environment, implement anti-preferential protection for investments that enter their own countries to engage in a certain resource or have a negative impact on the environment, that is, impose a higher tax burden on foreign investors than domestic enterprises. Other aspects of treatment, including factory space, supporting facilities and so on.

Legal basis: Foreign Investment Law of People's Republic of China (PRC).

Article 4 The State implements the system of national treatment plus negative list management for foreign investment before entry. The pre-entry national treatment mentioned in the preceding paragraph refers to the treatment given to foreign investors and their investments at the stage of investment access that is not lower than that given to domestic investors and their investments; The so-called negative list refers to the special management measures for foreign investment in specific fields stipulated by the state. The state gives national treatment to foreign investment outside the negative list. The negative list is published or approved by the State Council. If the international treaties and agreements concluded or acceded to by People's Republic of China (PRC) have more favorable provisions on the access treatment of foreign investors, they can be implemented in accordance with the relevant provisions.

Article 5 The State protects the investment, income and other lawful rights and interests of foreign investors in China according to law.

Article 16 The State guarantees foreign-invested enterprises to participate in government procurement activities through fair competition according to law. Government procurement should treat products and services provided by foreign-invested enterprises in China equally according to law.

Article 17 Enterprises with foreign investment may raise funds through public offering of stocks, corporate bonds and other means according to law.

Article 20 The state does not tax the investment of foreign investors. Under special circumstances, the state may expropriate or requisition the investment of foreign investors in accordance with the law for the needs of public interests. Expropriation and requisition shall be carried out in accordance with legal procedures, and fair and reasonable compensation shall be given in time.

Article 21 foreign investors' capital contribution, profits, capital gains, income from asset disposal, royalties from intellectual property rights, compensation or compensation obtained according to law, liquidation income, etc. Within the territory of China, it can be freely remitted according to law and remitted in RMB or foreign exchange.