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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《中华人民共和国外商投资企业和外国企业所得税法》第十条的规定缴回该项再投资实际已获得的退税款。经研究,现明确如下: 在以合理经营为目的进行的公司集团重组中,外国投资者(包括由外国投资者持有100％股份并专门从事投资业务
Recently, various localities repeatedly inquired about the reorganization of foreign-invested enterprises and other forms of corporate groups that set up specialized investment businesses in China. If a foreign investor transfers the reinvestment to another company in the group within the period of less than five years after enjoying the concessionary tax rebate concession in accordance with the relevant provisions, whether it should follow the “Income Tax Law of the People’s Republic of China on Foreign Investment and Foreign Enterprises” Article 10 of the tax rebate actually paid back the reinvestment. The study is hereby made clear as follows: In a corporate group reorganization for the purpose of sound management, foreign investors (including 100% owned by foreign investors and specialized in investment business