国家税务总局关于退还外商投资企业进口环节多缴税款具体操作问题的补充通知１９９６年１月２２日国税函［１９９６］２９号各省、自治区、直辖市和计划单列市国家税务局：根据《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若干问题的通知》（国税发［... State Administration of Taxation, Supplementary Circular of the State Administration of Taxation on the Specific Operation of Refund of the Overdue Taxes on the Import Links of Foreign-invested Enterprises January 22, 1996 Guo Shui Han [1996] No. 29 State Tax Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: General Administration of Quality Supervision, Inspection and Quarantine of the People’s Republic of China on Several Issues Concerning the Tax Refund for Foreign-invested Enterprises to Return VAT and Consumption Tax "(Guo Shui Fa [...]