《中华人民共和国外商投资企业和外国企业所得税法》第十条规定，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4 Article 10 of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises stipulates that a foreign investor of a foreign-invested enterprise shall reinvest the profits obtained from the enterprise directly in the enterprise and increase its registered capital or invest in other foreign investors as a capital investment Investment enterprises, the operating period of not less than five years, upon the application of investors, the tax authorities approved the return of part of its reinvested investment income tax 4