关于外资企业超税负返还的实践与思考□孙隆英自新税制实施以来，对外商投资企业因改征增值税、消费税而增加税负的审核工作，已成为每年涉外税收工作的重头戏之一。通过三年来的实践操作，使我们进一步认识到这是一项政策性和业务性都很强的工作。一方面涉及到国家税收优... Practice and Thinking on Returning the Ultra-tax Return of Foreign-capital Corporations Since the implementation of the new tax system, Sun Longying has become one of the highlights of the annual foreign taxation work since the tax audit on foreign-invested enterprises for VAT retrospective and consumption tax increases. After three years of practice, we further recognize that this is a very policy-oriented and business-oriented work. On the one hand related to the national tax excellent ...