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本文就实施再投资退税优惠问题作点探讨。合营企业再投资退税优惠应否受“投资不足”的制约?《中外合资经营企业所得税法》第六条规定:“合营企业的合营者,从企业分得的利润在中国境内再投资,期限不少于五年的,经合营者申请,税务机关批准,退还再投资部分已纳所得税税款的百分之四十。”这里规定的再投资退税政策从文意上看,并没有说合营企业各方在足额投资后,发生再投资才能向税务机关申办退税。从已投产的合营企业看,合营者存在着“滚雪球式”的投资方式,即合营者把分得的利润作为补偿投资额之不足或转作增资。如合营者原投资额1,000万元,增资后为1,500万元,当中500万元是从
This article on the issue of reinvestment tax rebate for a point of discussion. Article 6 of the Law of the People’s Republic of China on the Administration of Enterprise Income Taxes stipulates: “If a joint venture partner of a joint venture re-invests the profits it receives from the enterprise in the PRC, the term of the joint venture’s reinvestment of tax rebate shall be subject to the” under-investment “ Less than five years, upon the application of the joint venturers, the tax authorities approve the refund of 40% of the income tax already paid for reinvestment. ”The reinvestment tax policy stipulated here does not mean that the joint venture After full investment by all parties, reinvestment can take place to apply for tax rebates to the tax authorities. Judging from the joint ventures that have been put into operation, there is a “snowball-like” investment method for the joint venturers. That is, the joint venture partners take the profits gained as compensation for the deficit or increase the capital. For example, the original investment of the joint venturers is 10 million yuan and the additional capital is 15 million yuan, of which 5 million yuan is from