Which of following current policies about enterprise income tax preference is TURE?(1) The newly established integrated circuit design enterprise within China and eligible software enterprise, EIT exemption is given in five years from profit-making year.(2) Income from small-scale and low-profits enterprise shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be taxed at 20%.(3) Encouraged industries in the West Regions shall be subject to enterprise income tax at a reduced rate of 15%.(4) Investments used by enterprise for purchasing special equipment can be credit as 10% proportion from tax payable.
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