着我国加入WTO，内外资两套税法的局面必将被打破，对涉外税收优惠前途的担忧也由此增加，为了赶上再投资退税的“末班车”，申请再投资退税的外商户数和退税金额呈逐年增多的趋势，税务机关的审核工作也面临很多新的问题；一、税法至上的原则。《中华人民共和国外商投资和外国 With China’s accession to the WTO, the two sets of domestic and foreign tax laws will surely be broken. Concerns over the preferential tax treatment for foreign investment have also increased. In order to catch up with the “last train” of reinvestment tax rebate, the number of foreign businessmen applying for reinvestment of tax rebates and the tax rebates The amount is increasing year by year trend, the tax authorities audit also faces many new issues; First, the principle of the supremacy of the tax. "People’s Republic of China Foreign Investment and Foreign