Article 81 Other preferential provisions of the State Councilmentioned in Article 10 of the Tax Law refers to direct reinvestment in China by foreign investors for the organization and expansion of export-oriented enterprises or advanced technology enterp
Article 81 Other preferential provisions of the State Councilmentioned in Article 10 of the Tax Law refers to direct reinvestment in China by foreign investors for the organization and expansion of export-oriented enterprises or advanced technology enterp
第八十一条税法第十条所说的国务院另有优惠规定，是指外国投资者在中国境内直接再投资举办、扩建产品出口企业或者先进技术企业，以及外国投资者将从海南经济特区内的企业获得的利润直接再投资海南经济特区内的基础设施建设项目和农业开发企业，可以依照国务院的有关规定，全部退还其再投资部分已缴纳的企业所得税税款。