谈国民待遇与我国外资企业出口退税管理对外商投资企业逐步实行国民待遇，是建立社会主义市场经济体制的必然要求。１９９４年１月１日以后设立的外商投资企业自行加工生产的出口货物，执行出口退税管理办法，内、外资企业流转税制的统一是我国外商投资企业税收管理国民化... On National Treatment and Export Tax Refund Administration of Foreign-funded Enterprises in China Gradual implementation of national treatment of foreign-invested enterprises is a necessary requirement for establishing a socialist market economic system. Foreign-invested enterprises established after January 1, 1994, self-processing manufactured exports, the implementation of the export tax rebate management practices, domestic and foreign enterprises circulation tax system is unified tax administration of foreign-invested enterprises in China ...