一、根据全国人大常委会《关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》,对1993年12月31日前批准设立的外商投资企业超税负返还政策执行到1998年底,不再延长。二、对1993年12月31日前批准设立的外商投资企业出口货物实行的不征不退政策(即:出口货物实行免税办法,从国内采购原材料征国内 I. According to the Decision of the Standing Committee of the National People’s Congress on the Provisional Regulations on Taxes Applicable to Foreign-Funded Enterprises and Foreign Enterprises on the Application of Value-Added Tax, Consumption Tax and Business Tax, etc., the implementation of the policy of return of excessive tax burden on foreign-invested enterprises approved before December 31, 1993 The end of 1998, no longer extended. Second, on December 31, 1993 approved the establishment of the foreign-invested enterprises to implement the export of non-refundable non-refundable policy (that is: the implementation of export tax exemption, procurement of raw materials from domestic sources in China