退还

The same refunding arrangement is applied to those foreign-funded enterprises which have no specified periods of operations, also for no more than five years.

没有经营期限的，经企业申请，税务机关批准，在最长不超过五年的期限内，退还其因税负增加而多缴纳的税款。

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

Article 11: In the event that foreign investor directly reinvests its incomes from operation in its enterprise, increases registered capital, or takes the incomes as the investment capital to establish other foreign funded enterprises with operation period no less than 5 years, 40% of the income tax paid for its reinvestment sector can be refunded on approval of tax authorities.

第十一条外国投资者将从外商投资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，经税务机关批准，可全部退还其再投资部分已缴纳的所得税款。

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 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。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。