退税: [经] tax reimbursement; drawback; refund of duty; drawback for duties paid◇退税凭单 debenture; customs declaration; 退税让利 cut back taxes and profits; 退税制度 drawback system
Enterprises in which foreign investors have reinvested in respect of the organization or expansion thereof which within three years of commencing production or operations have not achieved the standards in respect of export - oriented enterprises or have not continued to be confirmed as advanced technology enterprises shall repay 60 % of the amount of tax refunded 外国投资者直接再投资举办、扩建的企业，自开始生产、经营起三年内没有达到产品出口企业标准的，或者没有被继续确认为先进技术企业的，应当缴回已退税款的百分之六十。
