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所得税

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The IC companies are regaled with the same income tax preferential policy as the software enterprises.

集成电路设计企业视同软件企业,享受上述软件企业的有关企业所得税政策。

A foreign joint venture that reinvests in China its share of the net profit may apply for refund of a part of the income taxes already paid.

外国合营者将分得的净利润用于在中国境内再投资时,可申请退还已缴纳的部分所得税

An enterprise with foreign capital that reinvests its profits in China after paying the income tax may, in accordance with relevant State regulations, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的,可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

An enterprise that reinvests its profits in China after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的,可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

A foreign-funded enterprise that reinvests in China its profits after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的,可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

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

Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its capital, or uses the profit as capital investment to establish other enterprises with foreign investment to operate for a period of not less than five years shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount.

第十条 外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于五年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的百分之四十税款,国务院另有优惠规定的,依照国务院的规定办理;再投资不满五年撤出的,应当缴回已退的税款。

"Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its registered capital, shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount."

外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40%税款。

Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its registered capital, or uses the profit as capital investment to establish other enterprises with foreign investment to operate

外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于5年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40%税款。

If such enterprise reinvests in enterprise with exportable products or advanced technological enterprise, and the reinvested enterprise, within three years from the year beginning to operate, reaches the standard of export enterprise or remains advanced technological enterprise, the amount of reinvestment and income tax paid shall be refunded.

其中再投资于产品出口企业或先进技术企业,自开始生产经营起,三年内达到产品出口企业标准或继续被认定为先进技术企业的,全部退还再投资部分已缴纳的企业所得税税款。

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昨晚我没有看电视,因为电视机坏了。

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我比喻得过头了。