各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局: 近接一些地区反映,外商投资企业因关联企业交易税务审计而调增其税后利润,若外商投资企业的外国投资者将这部分利润用于中国境内直接投资,是否可按照《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)第10条及其他有关规定享受再投资退税优惠待遇?根据税法第10条和税法实施细则第80条的规定,现明确如下: 凡外国投资者在利润分配之前,已通过关联企业之间的 The State Administration of Taxation and the Shenzhen Local Taxation Bureau of each province, autonomous region, municipality directly under the Central Government and the municipalities directly under the Central Government and municipalities directly under the Central Government and municipalities directly under the Central Government and municipalities directly under the Central Government, as well as the local tax bureaus of Shenzhen Municipality, recently reported that some foreign-invested enterprises increased their after-tax profits due to the tax audit of the related- Whether this part of profit is used for direct investment in China is eligible for the preferential treatment of rebate on reinvestment in accordance with Article 10 of the “Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises’ Income Taxes” (hereinafter referred to as the “Tax Law”) and according to Article 10 And the provisions of Article 80 of the Detailed Rules Governing the Implementation of Tax Law, it is hereby formulated as follows: Where a foreign investor passes a