我国的外商投资企业由于1994年税改，由原来的征收工商统一税改征增值税、消费税和营业税。为了进一步扩大开放，改善我国投资环境，保持税收政策的稳定，国家规定，对税改后税负增加的企业，采取在一定期限内予以退税的办法。为此，1993年第八届全国人民代表大会常务委员会第5 As a result of the tax reform in 1994, the foreign-invested enterprises in our country have levied value-added tax, consumption tax and business tax from the original consolidated industrial and commercial tax. In order to further expand the opening up, improve the investment environment in our country and maintain the stability of tax policies, the state stipulates that enterprises that increase the tax burden after the tax reform should adopt a method of refunding tax within a certain period of time. To this end, the Eighth National People’s Congress Standing Committee in 1993 No. 5