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随着改革开放的进一步深入,社会主义市场经济逐步发展、完善、外商来华投资再次升温。外商投资企业税后利润转投资是一大趋势,仅厦门岛内1992年度申请再投资退税达12家,外商投资额占4922万元,经确定可享受再投资退税投资额4322万元,差额600万元,退税款达193万元。再投资退税是国家从税收上鼓励企业扩大再生产(外延扩大再生产和内含扩大再生产)的一项政策性税收优惠,但不管是从实践上,还是从理论上进行考究,再投资退税都并非明智之举！
With the further deepening of reform and opening up, the socialist market economy has gradually developed and improved, and foreign investment in China has once again risen. After-tax profits of foreign-invested enterprises to switch to investment is a major trend, Xiamen Island in 1992 to apply for reinvestment of up to 12 tax rebates, foreign investment accounted for 49.22 million yuan, after the re-investment rebate can be entitled to invest 43.22 million yuan, the difference 600 Ten thousand yuan, tax rebate amounted to 1.93 million yuan. The reinvestment tax rebate is a policy tax incentive that the state encourages enterprises to expand their reproduction from the tax revenue (extending the expansion of reproduction and enlarging the reproduction of the products). However, whether in practice or theoretically sophisticated, reinvestment tax rebates are not wise Act of!