[81]财税外字第82号颁布日期：19810916 　实施日期：19810916 　颁布单位：财政部、 国家税务总局CaiShuiWaiZi [1981] No.82September 16， 1981Tianjin Tax Bureau：The report CaiShui [1981] 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