Foreign-funded enterprises should withdraw employee welfare funds, enterprise development funds and enterprise reserve funds.
The employee bonus and welfare fund shall be used for the non-recurring bonus or various collective benefits of the employees of the enterprise, and the assets such as houses and facilities formed therein shall not be used as the property of the enterprise. The proportion of reserve funds, enterprise development funds and employee bonus and welfare funds of foreign-invested enterprises shall be decided by the board of directors of the enterprise. Among them, foreign-invested enterprises are not allowed to withdraw enterprise development funds, and the withdrawal ratio of their reserve funds shall not be less than 10% of after-tax profits. When the withdrawal amount reaches 50% of the registered capital, it shall not be withdrawn. After the implementation of the new standards, the balance of the subjects of "reserve fund", "enterprise development fund" and "profit return investment" should be transferred to the subject of "surplus reserve" and become three detailed subjects of surplus reserve.