In order to encourage the establishments of FIE R&D centres as well as effectively implementing the above-mentioned circulars, on 22 March 2010, the Ministry of Finance (MOF), the General Administration of Customs (GAC) and the Ministry of Commerce (MOC) jointly issued circular Shangzifa [2010] No. Foreign researchers and key staff can choose between a 25% tax rate in 36 months or a 33% tax rate in 60 months. A number of limitations and conditions apply.