论文部分内容阅读
为了鼓励外商投资，我国制定了许多优惠政策，其中利润直接再投资退税政策，特别单列一章在税法中，尤引人注目。《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
In order to encourage foreign investment, China has formulated many preferential policies, of which the tax rebate policy of direct reinvestment of profits, especially in tax law, is particularly noticeable. 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 to increase the registered capital or serve as capital