Increase comprehensive credit methods that without distinguishing countries (regions) or items, and eliminate the problem of insufficient credit in some enterprises. Appropriately expand the credit level range, from three levels to five levels, which can make the taxpayers credit more sufficiently and reduce the overall tax burden of overseas income in enterprises to promote the combination of utilizing foreign capital and foreign investment. Foreign investors make a profit from domestic resident enterprises in China and directly invest in encouraged investment projects, the deferred tax policy shall be implemented and the Withholding Income Tax of 10% shall not be levied temporarily. For the identified as advanced technology-service enterprises in China, the Enterprise Income Tax shall be levied at a reduced rate of 15%, and the expense for staff education that meet the requirements shall be pre-tax deducted. Taxpayers provide technology transfer, technology development and related technology consultation and services shall be exempted from Value-Added Tax（VAT）.As for recognized software manufacturing enterprises as general VAT payer selling the software products autonomously developed, the policy of refunding upon payment of VAT is carried out for the part with the actual VAT burden over 3% after VAT is imposed by the rate of 17%.