Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses a
Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses a
第十八条外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润(股息)，可以不计人本企业应纳税所得额；但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。