1. Enterprises or individuals registered in the Free Trade Zone may pay income tax in installments within no more than 5 years for the value-added part of non-monetary assets arising from foreign investment and asset reorganization, referred to as "non-monetary assets investment policy" for short;

2. Enterprises in the Shanghai Free Trade Zone will be rewarded with high-end talents and talents in short supply in the form of shares or rent ratio, and the equity incentive income tax policy that has been piloted in Zhongguancun and other regions will be implemented, also referred to as "equity incentive policy".