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一、关于再投资退税的适用范围 1、根据《中外合资经营企业法》成立的中外合资经营企业的中方投资者和外方投资者。 2、根据《外资企业法》成立的外资企业的投资者,即外商独资企业的投资者。 3、在国务院颁布的《关于华侨投资优惠的暂行规定》、《关于鼓励外商投资的规定》以及(86)财税外字第251号文件规定中,扩大了再投资退税的适用范围: ①享受华侨投资优惠待遇的外商投资企业的外方投资者,包括中外合资经营企业、中外合作经营企业、外商独资企业的华侨投资者;
I. Scope of the Re-investment Tax Refund 1. Chinese and foreign investors of Sino-foreign joint ventures established under the Sino-Foreign Equity Joint Venture Law. 2, According to “foreign-funded enterprises Law” established by foreign-funded enterprises investors, that is, wholly foreign-owned investors. 3. The scope of application of reinvestment tax rebate has been widened in the Provisions on the Preferential Treatment of Overseas Chinese Investment, the Provisions on Encouraging Foreign Investment promulgated by the State Council and the provisions of Document No.251 in Finance and Taxation (86) Foreign investors of foreign-invested enterprises with preferential treatment, including overseas Chinese investors of Chinese-foreign equity joint ventures, Sino-foreign cooperative joint ventures and wholly foreign-owned enterprises;