If the profit gained from a foreign-invested enterprise is used for reinvestment with investment period no less than 5 years, 40% of the paid income tax from the reinvestment part can be returned.

 
  • 外商从外商投资企业获得的利润用于再投资,期限不少于5年,再投资部分已交纳的企业所得税可退还40%25;
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