根据国务院国发（1994）064号文件中关于利用外国政府或国际金融组织贷款，采用国际招标方式进口的机电产品等，取消进口减免税优惠的政策精神，经研究，现对利用外国政府或国际金融组织贷款，通过国际招标由国内企业中标的机电产品等货物的退免税问题规定如下：一、凡利用外国 According to the document of the State Council (1994) No. 064 issued by the State Council on the use of loans from foreign governments or international financial organizations, and adopting internationally-invited methods for importing mechanical and electrical products, the policy of reducing import tax exemptions was abolished. After research, the use of foreign governments or international Financial organization loans, through the international tendering by the domestic enterprises of the subject of mechanical and electrical products, such as the issue of tax exemption of the following issues: First, where the use of foreign