(1) in shanxi province ,any foreign funded enterprises engaged in projects encouraged by the state , within three years after the tax exemption period expires, income tax shall be levied a at tax rate of 15% .
　　 (2) If foreign investors in foreign funded enterprises choose to reinvest the investment profits in the enterprise or other foreign funded enterprise s whose operational period lasts no less than five years, 40% of paid income tax for the amount of reinvestment shall be refunded, after approval from the provincial taxation authorities; for those directly invest to set up or enlarge the export-oriented enterprises or advanced technology oriented production enterprises, all the paid income tax for the amount of reinvestment shall be refunded.