国家为了保持涉外税制的相对稳定性、连续性，维护我国对外开放的一贯原则，1994年新税制在统一内、外资企业流转税的同时，适当保留了对外商投资的税收优惠政策。1993年12月29日第八届全国人民代表大会常务委员会第五次会议专门就此作出决定。通过一年来超税负返还的审批工作 In order to maintain the relative stability and continuity of the foreign-related tax system and maintain the consistent principle of opening up to the outside world, the state properly retained the preferential taxation policies on foreign investment in the reunification of the domestic and foreign-invested enterprises in 1994. On December 29, 1993, the fifth meeting of the Standing Committee of the Eighth National People’s Congress made a decision on this matter. After a year of tax rebates to return the approval