财政部、国家税务总局关于合营企业的合营者将分得的利润汇出国外以后再用于来华投资不能按再投资退税的批复 Official Reply of the Ministry of Finance and the State Administration of Taxation Concerning Reinvestment in China with Distributed Profit of Parties of the Joint Venture, which has been Remitted Abroad, Cannot Enjoy Tax Rebate as Reinvestment
颁布日期：19810916 实施日期：19810916 颁布单位：财政部、 国家税务总局
CaiShuiWaiZi  No.82
September 16， 1981
Tianjin Tax Bureau：
The report CaiShui  No.305 was received. Reinvestment with distributed profits of a party to Chinese-foreign equity joint ventures， which has been remitted abroad and deposited into foreign banks or turn over as trade fund cannot be handled according to regulations on tax rebate for reinvestment.