A foreign joint venturer that reinvests in china its share of the net profit may apply for refund of a part of the income taxes already paid .

外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。

Forster was a venturer by nature .

福尔斯特生来是一位冒险家。

Article 6 except as otherwise provided , the government department in charge of the chinese venturer shall be the department in charge of the joint venture .

第六条除另有规定外，中国合营者的政府主管部门就是合营企业的主管部门。

Article 108 following the dissolution of a joint venture , all of its account books and documents shall be retained by the original chinese joint venturer .

第一百零八条合营企业解散后，各项帐册及文件应由原中国合营者保存。

If the net assets or remaining property distributed to the foreign venturer exceed the value of its investment , it shall pay income tax in accordance with the law on such excess portion when remitting it abroad .

外国合营者分得的资产净额或剩余财产超过其出资额的部分，在汇往国外时，应依法缴纳所得税。