再投资退税是我国政府为鼓励外商来华投资，在外商投资企业和外国企业所得税方面制定的一项优惠政策。外商投资企业的外国投资者，把从企业取得的利润直接再投资于该企业，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 Reinvestment tax rebate is a preferential policy formulated by our government to encourage foreign investors to invest in China and raise income taxes on foreign-invested enterprises and foreign enterprises. Foreign investors of a foreign-invested enterprise that reinvest the profits obtained from the enterprises directly in the enterprise or start other foreign-invested enterprises as capital investments shall apply for the applications of investors for a period of not less than five years. Tax authorities approve and refund their re-investment