What is China's taxation rules regarding income tax refunds for reinvestment by foreign investors?

What is China's taxation rules regarding income tax refunds for reinvestment by foreign investors?

The PRC Foreign Enterprise Income Tax Law and its implementing regulations specify that foreign investors who invest profits derived from their Foreign Invested Enterprise (FIEs) can receive a refund of up to 40% of the Enterprise Income Tax paid by the FIE to the State Administration of Taxation (SAT).

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