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各省、自治区、直辖市和计划单列中国家税务局：根据（国家税务总局关于退还外商投资企业改证增值税后进口环节多缴税款具体操作问题的通知）（国税发h99」181号）规定，部分外商投资企业1994、1995年度进口环节多缴税款1996年已陆续得到返还，现将生产环节税务调整的有关问题?
The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and separately listed in the plan: (According to the Circular of the State Administration of Taxation on the Relevant Issues Concerning the Specific Operation of Imported Duty-Paying Taxes after the Value-added Tax of Foreign-Invested Enterprises Reverted to Foreign-Invested Enterprises) (Guo Shui Fao H99 No. 181) Some of the foreign-invested enterprises in 1994 and 1995 had paid more taxes in 1996 and 1995, which have been gradually returned. Are there any problems related to the tax adjustment in the production process?