The withdrawal of reserve funds, development funds and incentive funds of foreign-invested enterprises shall follow the relevant laws of foreign-invested enterprises and their implementation rules (or implementation regulations). At present, the regulations are as follows: Chinese-foreign joint ventures withdraw three funds, but the proportion of withdrawal is determined by the board of directors; Foreign-funded enterprises shall not withdraw development funds, and the withdrawal ratio of reserve funds shall not be less than 10%, but they shall not withdraw after reaching 50% of the registered capital.

The purpose of the law is to guide foreign-invested enterprises to better develop and protect their employees.