A: Well, I'm thinking of establishing a food joint venture of big scale.

我正在考虑建立一家大规模的食品合资企业。

B: That's great. We have so many favorable conditions for you to invest in China.

那很好啊，在中国合资企业有很多优待。

A: 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.

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。

B: 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.

让我来解除你的顾虑吧。依我看，搞合资企业，对于投资者来说，首先可以少上税，多收益。

A: That sounds good.

听起来不错。

B: 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.

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，在某种情况下，甚至完全不缴所得税。

A: Profit-making years? You mean the years of production?

获利年度？你是指生产年度吗？

B: 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.

不，我指的是企业生产开始产生利润的头5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。

A: Oh, I see. It is very good.

我明白了，不错！

“think of something/doing something”意思是“考虑到某事情，多指考虑某事情的可能性，未作出决定亦未采取行动”，例如：You can't expect me to think of everything! （你不能指望我把什么事情都想到了！）又如：They're thinking of moving to America.（他们有意移居美国。）