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按照《中外合资经营企业所得税法》第六条的规定:“合营企业的合营者,从企业分得的利润在中国境内再投资,期限不少于五年的,经合营者申请,税务机关批准,退还再投资部分已纳所得税税款的40％。”财政部曾以(81)财税字第188号文对再投资退税问题专门作了比较详细的说明。但是文中有关“申请再投资退税的税额计算公式”不够全面和准确,有待探讨。公式一
According to Article 6 of the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures, “Where a joint venture partner of a joint venture re-invests its profits from the enterprise within the territory of China for a period of not less than five years, upon application by the joint venturer or approval of the tax authority , 40% of the income tax already paid back will be refunded. ”The Ministry of Finance has elaborated on reinvestment tax rebates in detail in Document 81 (Cai Shui Zi Zi No. 188). However, the article on “tax reinvestment tax calculation formula” is not comprehensive and accurate enough to be explored. Formula one