对外开放十多年来，外商与我国合资兴办的企业大都进入了获利期，投资者利益得到了回报。按现行政策规定，合资企业中方分利，若中方企业所得税税率低于合资企业，不退还企业所得税；若税率高于合资企业的，应补缴企业所得税。为了计算方便，中方分利可不并入中方企业应纳税所 For more than a decade since the opening up to the outside world, most foreign-funded enterprises that have set up joint ventures with China have entered a profit-making period, and their interests have been rewarded. According to the current policies and regulations, the joint venture shall distribute the profits of the Chinese party. If the Chinese enterprise income tax rate is lower than that of the joint venture, the enterprise income tax will not be refunded. If the tax rate is higher than that of the joint venture, the enterprise income tax shall be paid. In order to facilitate the calculation, the Chinese party may not be incorporated into the Chinese corporate tax office