外资企业将缴纳所得税后的利润在中国境内再投资的,可以依照国家规定申请退还再投资部分已缴纳的部分所得税款。

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问题 外资企业将缴纳所得税后的利润在中国境内再投资的,可以依照国家规定申请退还再投资部分已缴纳的部分所得税款。

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答案Where, after paying the income tax, an enterprise with foreign capital reinvests its profits within the territory of China, the enterprise in question may, in accordance with the provisions of the relevant laws and regulations issued by the State, apply for a refund of a part of the income tax already paid on the reinvested amount.

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