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《涉外税务》第四期工作研究栏刊登了新疆维吾尔自治区税务局虞哲庆同志撰写的《对中外合资经营企业再投资退税计算公式初探》一文,文中列出了再投资退税的计算公式为:再投资退税额=再投资额/(1-适用税率—地方附加税率)×适用税率×40％,我们对此有不同的看法,现与虞哲庆同志商榷。 1、公式的前半部分是还原计算与再投资额相应的税前所得额,分母中把所得税税率与地方所得税并列不妥,原因是地方所得税是按所得税额的10％附征的;
The column of the fourth issue of “Foreign-related Tax Affairs” published a text entitled “Preliminary Study on Calculation Formula for Reinvestment Rebate for Sino-Foreign Joint Ventures” by Comrade Yu Zheqing, Revenue Agency of Xinjiang Uygur Autonomous Region. The article lists the formula for re-investment rebate as: reinvestment Tax rebate = re-investment / (1- applicable tax rate - local additional tax rate) × applicable tax rate × 40%, we have different views on this, now discuss with Comrade Yu Zheqing. 1. The first half of the formula is the amount of pre-tax income corresponding to the reduction and re-investment. The income tax rate in the denominator is not in line with the local income tax because the local income tax is levied at 10% of the income tax.