If the foreign party, as agreed upon in the contractual joint venture contract, is to recover its investment prior to the payment of income tax, it must apply to the financial and tax authorities, which shall examine and approve the application in accorda
If the foreign party, as agreed upon in the contractual joint venture contract, is to recover its investment prior to the payment of income tax, it must apply to the financial and tax authorities, which shall examine and approve the application in accorda
合作企业合同约定外国合作者在缴纳所得税前回收投资的，必须向财政税务机关提出申请，由财政税务机关依照国家有关税收的规定审查批准。