The profit-seeking enterprise income tax exemption for private institutions participating in major infrastructure projects is applicable only to the following listed incomes (see attached details) derived from operating a major infrastructure project; it is not applicable to income derived from other subordinate business which is incidental to the operation of such major project:
1.　Transportation facilities:
(1)Railroad transport: fare income for passenger transit and income from cargo transportation charges.
(2)Road construction: toll income.
(3)Urban highway construction: toll income.
(4)Mass rapid transit systems: fare income for passenger transit.
(5)Light rail transit systems: fare income for passenger transit.
(6)Transit stations: service income.
(7)Airports and their facilities: airport operating income and rental income.
(8)Ports and their facilities: income from port affairs services and income from stevedoring &warehousing services.
(9)Parking lots: parking fee income.
(10)Bridges and tunnels: toll income.
(11)Intelligent transportation systems: system operating income. 
2.　Common conduits: rental income and maintenance income.
3.　Environmental pollution prevention facilities: income from environmental pollution prevention and clean-up of pollutants, income from sales of products made from processing and manufacturing recyclable materials by an agricultural production waste disposal site.
4.　Sewerage facilities: fee income for utilizing sewage by end users.
5.　Water supply facilities: income from water fees, construction fees charged to users for external pipeline connections and income from selling water to water utility industries.
6.　Water conservancy facilities: income from the sale of desalinated seawater and water which has been recycled from effluent of contaminated water plants in industrial area.
7.　Sanitation and medical facilities: service income, income from the sale of vaccines which are made by vaccine factories.
8.　Social welfare facilities: income from fees charged for use of funeral homes and incinerators and income from lease of social housing.
9.　Cultural and educational facilities: service income.
10.　Tourist attractions and lodgings: service income and income from the business in forest recreation areas in accordance with the Forestry Act.
11.　Power facilities: income from electricity supply.
12.　Public gas and fuel supply facilities: income from gas supply.
13.　Sports facilities: operating income.
14.　Major commercial facilities:
(1)Large-scale logistics centers: operating income and service income.
(2)International exhibition centers: operating income and service income.
(3)International convention centers: operating income and service income.
15.　Government office buildings: rental income and service income.
The costs and expenses incurred by private institutions for operating major infrastructure projects, other subordinate business, and other non-major infrastructure projects shall be properly allocated to each category and deducted from relevant revenues. Where such costs and expenses are difficult to allocate, they shall be allocated according to the proportion of gross business revenues from the major infrastructure projects, gross business revenues from other subordinate business, and gross business revenues from other non-major infrastructure projects.