1994年的税制改革之后,国家税务机关就外商投资企业的出口货物增值税和消费税的退税或免征问题制定了新的办法,并随着情况的变化,又先后作了一些补充。为使台资企业有一个总括了解,现将现行的外商投资企业出口货物的主要退税政策综述如下: After the reform of the tax system in 1994, the state taxation authority formulated a new approach on the issue of tax rebates or exemptions on value-added tax and consumption tax on the exports of foreign-invested enterprises. As the situation changed, they also made some supplements. In order to make the Taiwan-funded enterprises have an overall understanding, the current major foreign-invested enterprises export tax rebate policy summarized as follows: