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A foreign investor which reinvests in Hainan Island dividends from an enterprise on Hainan Island for period of five years or more shall be entitled to a 40% refund on the income tax already paid on the reinvested amount.

境外投资者将从海南岛内的企业获得的利润,在境内再投资,期限不少于五年的,退还其再投资部分已缴纳所得税税款的40

A foreign-invested enterprise that reinvests in China its share of profit obtained from the enterprise for a period of not less than five years, shall be refunded 40% of the income tax already paid on the reinvested portion. If investing in projects that produce export goods or projects with advanced technology, the enterprise shall be refunded the income tax in full.

四、外商投资企业缴纳所得税后,外国投资者从企业获得的利润再投资于中国境内,其经营期在5年以上的,可退还其再投资部分已缴纳所得税税款的40%;若投资于产品出口企业或先进技术企业,全部退还其再投资部分已缴纳的所得税税款。

Article 198 Where a foreign company relinquishes any of its branches within the territory of China, it shall clear off the debts thereof according to law, and shall carry out a liquidation in accordance with the provisions of this Law on the procedures for the liquidation of companies.

第一百九十八条外国公司撤销其在中国境内的分支机构时,必须依法清偿债务,依照本法有关公司清算程序的规定进行清算。

To cremate the remains of the insured where he/she has deceased, and repatriates the ash es by regular flight to his/her residence within the territory of the People′s Republic of China

安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。

To cremate the remains of the insured where he/she has deceased, and repatriates the ashes by regular flight to his/her residence within the territory of the People′s Republic of China

安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。

To cremate the remains of the insured where he/ she has deceased, and repatriates the a she s by regular flight to his/her residence within the territory of the People′s Republic of China

安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。

To cremate the remains of the insure d where he/she has deceased, and repatriates the ashes by regular flight to his/her residence within the territory of the People′s Republic of China

安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。

To cremate the remains of the insured w her e he/she has deceased, and repatriates the ashes by regular flight to his/ her residence within the territory of the People′s Republic of China

安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。

The company makes arrangements via its Assistance Company to cremate the remains of the insured where he/she has deceased, and repatriates the ashes by regular flight to his/her residence within the territory of the People's Republic of China, the cremation expense and ashes repatriation expense being borne by the Company via its Assistance Company.

本公司通过救援机构安排被保险人的遗体在被保险人身故地火葬,并用正常航班将骨灰盒运送至被保险人在中华人民共和国境内的常驻地。本公司通过救援机构承担火葬费用和骨灰盒运送回国费用。

Article 38 Where, in violation of the provisions of Article 32 of these Measures, the overseas branch of a Chinese-funded financial institution repatriates the funds raised overseas for use in China without authorization, the foreign exchange bureau shall order it to make corrections and shall give the domestic Chinese-funded financial institution a warning, circulate a notice of criticism and impose a fine of not less than RMB 100,000 yuan nor more than RMB500.000 yuan.

第三十九条境内机构向外汇局报送虚假、无效的文件和资料,骗取外汇局批准的,由外汇局收回批准文件,并对其按第三十五条的规定处罚。构成犯罪的,依法追究刑事责任。

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