为了促进新旧税制的平稳过渡，我什1体会到要处理好以下几个问题。一、增加税负返还问题为了保持涉外税收政策的连续性，全国人大常委会决定，对I”3年U月3I日前已开设的外商投资企业和外国企业，执行新税制后增加的税负，可在五年内给予减征返还。对于这一措施，有些外商不甚 In order to promote the smooth transition of the new tax system and the old one, I still understand how to handle the following issues. First, to increase the tax burden return In order to maintain the continuity of foreign tax policies, the NPC Standing Committee decided to I "3 3 U have been opened on the 3rd of March before the foreign-invested enterprises and foreign enterprises to implement the new tax system to increase the tax burden, Can be reduced within five years to return .For this measure, some foreign investors not quite