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再投资退税的适用范围 1.《外商投资企业和外国企业税法》第十条、《外商投资企业和外国企业税法实施细则》第八十条规定,外商投资企业的外国投资者,将其从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于五年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40％税款;再投资不满五年撤出的,应当缴回已退的税款。
Scope of reimbursement for reinvestment 1. Article 10 of the Law on Tax Revenue of Foreign-Invested Enterprises and Foreign Enterprises and Article 80 of the Detailed Rules for the Implementation of the Tax Law of Foreign-Funded Enterprises and Foreign-Funded Enterprises stipulate that a foreign investor of a foreign-invested enterprise shall transfer it from the enterprise If the profits gained directly reinvest in the enterprise and increase the registered capital or run other foreign invested enterprises as capital investment for a period of not less than five years, the tax authorities may, upon approval of the tax authorities, refund the income tax already paid on the reinvestment part 40% of the tax; reinvestment less than five years to withdraw, should be paid back the tax has been refunded.