为了扩大吸引外资，鼓励外商投资企业和外国企业 (以下简称涉外企业 )使用国产设备，国务院办公厅 1999年 8月 20日下发的国办发 [1997] 73号文件明确规定：“对外商投资企业在投资总额内采购国产设备，如该类进口设备属免税目录范围，可全额退还国产设备增值税并按有关规定抵 In order to expand the attraction of foreign investment and encourage the use of domestically-made equipment by foreign-invested enterprises and foreign enterprises (hereinafter referred to as “foreign-related enterprises”), the document No. 73 [1997] issued by the State Council General Office on August 20, 1999 clearly stipulates: Enterprises within the total investment in the procurement of domestic equipment, such as imports of such equipment is a duty-free directory range, a full refund of domestic equipment VAT and in accordance with the relevant provisions of