国税发［２０００］４９号２０００年３月１４日近来各地屡有询问 ,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 Guo Shui Fa [2000] 49 March 14, 2000 Recently, many inquiries have been made repeatedly about the reorganization of foreign-invested enterprises and other forms of corporate groups in China that specialize in investment business. For example, foreign investors are entitled to foreign investment in accordance with the relevant provisions If the re-investment is transferred to another company in the group within the period of less than five years after reinvestment of tax rebate concessions, should China Zhonghua