2--What's great, we have so many favorable conditions for you to invest in China.
 
1--Yes, China is a big country with a large population rich resources and a comparatively low level of wages and salaries,However, the problem is that we're still doubtful of investment in China.
 
2-- Let me put your mind at ease. The way I see it, a joint venture means, primary, less taxation and more benefits for the investors.
 
1-- That sounds good.
 
2--Well, a joint venture means preferred treatment for the investors. A joint venture pays less income tax or even no income tax at all under certain conditions in the first five profit making years.
 
1-- Profit-making years? You mean the years of production?
 
2-- No.I mean the years when you make a profit. What's more, all lawful rights and interests of foreign investors are protected by Chinese law.
 
1-- Oh.I see. It is very good.
 
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注解：
 
1.establishing建立  
2.comparatively相对地  
3.Profit-making赢利的

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译文：
 
1--我正在考虑建立一家大规模的食品合资企业。
2--那很好啊，在中国合资企业有很多投资优惠条件。
1--是的。中国是一个大国，人口众多，资源丰富，而且工资水平低。然而问题是我们仍然对在中国投资表示怀疑.
2--让我来解除你的顾虑吧。依我看，搞合资企业,对投资者来说，首先可以少上税，多收益。
1--听起来不错。
2--搞合资企业，投资者可以享受到优惠的待遇,合资企业头5个获利年度可以省缴所得税，在一些情况下，甚至完全不缴所得税。
1--获利年度？你是指生产年度吗？
2--不，我指的是企业生产开始产生利润的头年。而且，外国投资者的一切合法权益都受到中国法律的保护。
1--我明白了，不错！