《涉外税务》编辑部：税改以后国家对1993年12月31日前批准设立的外商投资企业，改征增值税、消费税、营业税后增加税负的，经企业申请，税务机关审批后，在五年内可以退还因税负增加而多缴的税款，是国家对外资企业的一项优惠政策，它对稳定外商投资环境，鼓励外商投资企业有 After the tax reform, the foreign investment enterprises established before the approval of December 31, 1993 by the state after the tax reform will increase the tax burden after VAT, consumption tax and business tax, and upon the approval of the tax authorities, It is a preferential policy for foreign-funded enterprises during the year that they can refunded more tax due to the increase of tax burden. It is a preferential policy for foreign-funded enterprises to stabilize the environment for foreign investment and encourage foreign-invested enterprises to have