Article 99 The term “reduction of income" as used in Article 33 of the EIT Law refers to that, where an enterprise uses any of the materials as listed in the Catalogue of Resources for Comprehensive Utilization by Enterprises Entitled to Preferential Income Tax Treatment as its major raw materials, the income obtained from producing products which are not restricted or prohibited by the state and which meet the relevant standards of the state or the industry concerned shall be calculated into the total income at the reduced 90%.