Take for example wafer fabs, which Beijing has been courting heavily. Beijing Mayor Liu Qizeng declared that companies which establish chip factories in Beijing can not only enjoy the "two exemptions and three reductions" (tax incentives) offered by the national government, but can also enjoy "zero rent." Only when a company succeeds enough to seek a listing on the stock market will Beijing Municipality collect all the back rent.
以北京大力爭取的晶圓廠來說，北京市長劉淇曾宣布，來北京設 IC 廠，除了國家規定的「二免三減半」租稅優惠外，還可額外享有「零地租」優惠，等公司股票在中國上市、要對財產做評估時，再依當時的地價繳交給北京市政府。