关于外商投资企业增加税负返还若干问题的探讨孙隆英始于１９９４年的税制改革是一次整体性、结构性的改革，其改革的程度之深、涉及面之广在新中国的税收史上是前所未有的，尤其在流转税方面实现了内、外资企业的统一。新税制出台前，人们普遍关心税收负担是否会加重，外... Discussion on Issues Concerning the Increase of Tax Rebate for Foreign-Invested Enterprises Sun Longying The tax reform that started in 1994 was a holistic and structural reform. The extent of its reform was so extensive that the tax coverage in New China was unprecedented in the tax history In particular, the turnover tax has brought about the reunification of domestic and foreign-funded enterprises. Before the introduction of the new tax system, people generally concerned about the tax burden will increase, the external ...