按有关法律法规规定，外商投资企业投资项目除外经贸部直接审批外，地方外经贸主管部门也可以审批。鉴于上述情况，为方便外商投资企业采购国产设备办理退税，对《国家税务总局关于印发〈外商投资企业采购国产设备退税管理试行办法〉的通知》（国税发［１９９９］１７１号）第? According to the relevant laws and regulations, except for the direct examination and approval of the investment projects of foreign-invested enterprises by the MOFTEC, the local departments of foreign trade and economic cooperation may also examine and approve them. In view of the above, in order to facilitate foreign-funded enterprises to procure domestic equipment to apply for tax rebates, the Circular of the State Administration of Taxation on Printing and Distributing the Pilot Measures for the Rebate Administration of Domestic Equipment Purchased by Foreign-funded Enterprises (Guo Shui Fa [1999] No. 171)