近来各地屡有询问,在中国境内设立专门从事投资业务的外商投资企业及其他形式的公司集团发生重组时,如外国投资者在依照有关规定享受再投资退税优惠后不满五年的期限内,将该项再投资转让给集团内另一家公司,是否应依照《中华人民共和国 Recently, various localities repeatedly inquired about the reorganization of foreign-invested enterprises and other forms of corporate groups in China that specialize in investment business. If foreign investors, within a period of less than five years after enjoying the rebate concession in accordance with the relevant provisions, will return The re-investment transferred to another company within the group, should be in accordance with "the People’s Republic of China