各省、自治区、直辖市国家税务局，各计划单列市国家税务局，海洋石油税务管理各分局：近接一些地方询问（94）财预字第55号《关于税制改革后对某些企业实行“先征后退”有关预算管理问题的暂行规定的通知》F发后，对外商投资企业按月预退税款及年退税额在100万兀人民币（含100 State Administration of Taxation of all provinces, autonomous regions and municipalities directly under the Central Government, and all branches of the State Administration of Taxation and Offshore Oil Tax Administration of different cities under separate state planning: inquired into by some localities (94) Cai Yu Zi No. 55 After the “Circular on Provisional Provisions Concerning Budget Management Issues” was issued, the monthly tax refund and annual tax rebate for foreign-invested enterprises amounted to RMB 1 million (including 100