《关于外商投资企业和外国企业 购买国产设备抵免企业所得税有关问题的通知》（财税字［２０００］４９号）是财政部、国家税务总局最近下发的一份关于外商投资企业和外国企业所得税优惠政策文件。由于该项政策比较抽象且计算过程十分复杂．所以在实际操作中具有一定的难度，为 Circular of the State Administration of Taxation on the Relevant Issues Concerning the Exemption of Enterprise Income Taxes on Purchase of Domestic Equipment by Foreign-Funded Enterprises and Foreign-owned Enterprises (Cai Shui Zi [2000] No. 49) is a recently issued document issued by the Ministry of Finance and State Administration of Taxation on Income Taxes on Foreign-invested Enterprises and Foreign Enterprises Preferential policy documents. As the policy is more abstract and the calculation process is very complicated. So in the actual operation has a certain degree of difficulty