根据《国务院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有关问题的通知b的精神．国家税务总局现对外商投资企业改证增值税、消费税后多缴纳税款的退还问题具体明确如下：一、外商投资企业由于改征增值税、消费税而多缴纳的税款．是指外商投资企业销 According to the "Notice of the State Council on Relevant Issues Concerning the Provisional Regulations on Taxes Applicable to Foreign-Funded Enterprises and Foreign Enterprises Applicable to Value-Added Tax, Consumption Tax and Business Tax, etc. b. The State Administration of Taxation now issues the VAT re-qualification of foreign-invested enterprises and the refund of overpayment of tax after the consumption tax as follows: I. Taxes on foreign-invested enterprises that are subject to VAT and consumption tax reform. Refers to the sales of foreign-invested enterprises