实施新税制以来，外商投资企业出口货物退（免）税问题一直是最棘手、最敏感的，关于外商投资企业出口货物税收问题的规定国家局分别以（94）财税率第058号文、国税发[1995]012号文及财税字[1995]92号文予以明确和补充，然而“治标不治本”，很多细节上、管理中的问题仍待解决 Since the implementation of the new tax system, the issue of refund (exemption) of export-oriented goods by foreign-invested enterprises has always been the most intractable and the most sensitive. Provisions on the taxation of export-oriented goods by foreign-funded enterprises are respectively formulated by the State Bureau with (94) Tax Levy No. 058, [1995] No. 012 and Cai Shizi [1995] No. 92 to clarify and supplement, however, “a temporary solution”, many details, the management of the problem remains to be resolved