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外商投资企业实行新流转税制以来，各地陆续反映了一些执行中出现的问题，国家税务总局经研究，现将有关问题明确如下：一、关于执行（94）财税字第058号《关于外商投资企业出口货物税收问题的通知》（以下简称《通知》）所涉及的有关问题（一）关于出口货物不得抵扣的进项税额
Since the introduction of a new turnover tax system for foreign-invested enterprises, various problems have gradually been reflected in various places throughout the country. After studying this matter, the State Administration of Taxation hereby clarifies the relevant issues as follows: I. Concerning the Implementation of (94) Cai Shui Zi No. 058 on Enterprises with Foreign Investment Tax Issues Concerning the Export of Goods “(hereinafter referred to as the” Circular ") (1) The input tax amount that can not be deducted from the exported goods