再投资退税外商投资企业的外国投资者分得的利润用于在中国境内再投资，依照中国税法的有关规定，凡是符合限定条件的，可以退给在分得该项利润之前，已由外商投资企业缴纳的企业所得税的一部分税款或者全部税款，即通常所说的再投资退税。（－）再投资退税的范围和比例外国投 Reinvestment of tax Refundable profits earned by foreign investors of a foreign-invested enterprise are reinvested in China. According to the relevant provisions of the tax law of China, those eligible for reimbursement may be refunded to foreign investors A portion of the corporate income tax paid by the enterprise is taxed or fully taxed, which is commonly referred to as a reinvestment tax refund. (-) reinvestment scope and ratio of foreign tax