为鼓励涉外企业购买国内设备，国务院规定从１９９９年９月１日起，对外商投资企业在投资总额内采购的国产设备，如该类设备属免税目录范围，可全额退还国产设备增值税，由于该项政策出台时间较短，目前在有关概念和具体操作上还存在一些问题。 一按照文件要求，退税投资总 In order to encourage foreign enterprises to purchase domestic equipment, the State Council has stipulated that as of September 1, 1999, domestic equipment purchased by foreign-invested enterprises within the total investment amount, if such equipment is within the scope of the exemption list, may fully refund the value-added tax of domestic equipment, Due to the short introduction of this policy, there are still some problems in the concept and operation.  a in accordance with the requirements of the document, the total tax rebate investment