根据全国人大常委会的决议，对1993年12月31日前批准成立的外商投资企业，因税制改革而多缴的增值税、消费税、营业税，经企业申对，税务机关批准，可给予返还，期限不超过五年。此项政策在保持我国涉外税收政策连续性和稳定性，促进引进外资方面发挥了积极作用。至今年年底止 According to the resolution of the NPC Standing Committee, foreign-invested enterprises approved for establishment before December 31, 1993 may be granted a refund of the VAT, consumption tax, business tax, business tax, and tax authority approval due to tax reform. No more than five years. This policy has played an active role in maintaining the continuity and stability of our foreign-related taxation policy and promoting the introduction of foreign investment. Until the end of this year