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财政部(93)财工便字第35号文:根据国家吸收外商投资有关法律、行政法规的规定,外商投资企业储备基金的提取比例由董事会确定。其中,外资企业储备基金的提取比例不得低于税后利润的
Ministry of Finance (93) Cai Gong Ba Zi No. 35: Pursuant to the provisions of the relevant laws and administrative regulations on foreign investment absorption by the state, the proportion of the reserve fund for foreign-invested enterprises shall be determined by the Board of Directors. Among them, the proportion of foreign-funded reserve fund extraction shall not be less than after-tax profits