各省、自治区、直辖市和计划单列市国家税务局、地方税务局：1994年，为使税制改革顺利进行，全国人民代表大会常务委员会决定，对外商投资企业由于改征增值税、消费税和营业税的，在最长不超过五年的期限内，可以退还多缴纳的税款（以下简称五年返还）。1998年是五年返还的最 The State Administration of Taxation and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: In 1994, for the smooth progress of the reform of the taxation system, the Standing Committee of the National People’s Congress decided that due to the imposition of value-added tax, consumption tax and business tax on foreign- In the period of not more than five years, you can refund more tax (hereinafter referred to as five-year return). 1998 is the most return of five years