财政部、国家税务总局1999年联合出台了《技术改造国产设备投资抵免企业所得税暂行办法》之后,国家为了扩大吸引外资,鼓励外商投资企业和外国企业使用国产设备,也为了体现对外资企业的国民待遇,允许对外商投资企业和外国企业(以下简称“外企”)购买国产设备投资退还增值税并抵免部分所得税。对于这一优惠政策,许多纳税人不甚了解,因而 After the Ministry of Finance and the State Administration of Taxation jointly promulgated the Interim Measures for the Technological Improvement of the Domestic Equipment Investment Credit in 1999, in order to expand the attraction of foreign investment and encourage the use of domestic equipment by foreign-invested enterprises and foreign enterprises, National treatment allows the foreign-invested enterprises and foreign enterprises (hereinafter referred to as “foreign enterprises”) to purchase domestic-made equipment to refund the VAT and partially offset the income tax. Many taxpayers do not understand this preferential policy