Food and accommodation are not included, in the software park... the environment here is good, but housing is quite expensive. What if that's all you're after? Anyway, 2~3k can survive.
The IBM you are talking about should be an outsourcing company, not IBM headquarters.
There are two IBMs in Dalian. I can only advise you to think twice. Because you have a job with a higher salary.
Of course, if you want to improve yourself? Of course IBM is better.
It depends on what you value