国税函[２００１］９５４号 《关于外商投资企业采购国产设备退税有关问题的请示》收悉。关于海南斯达制药有限公司下设的斯达制药厂采购国产设备如何退税问题，经研究，批复如下： 对外商投资企业下设不具有企业法人资格但又实行独立经济核算的分公司（分厂），其以外商投资企 Guoshuihan [2001] No. 954, “Request for Instructions on Refunding Refund of Domestic Equipment by Enterprises with Foreign Investment” has been received. As for the question of how to reimburse the domestic equipment purchased by Star Pharmaceutical Co., Ltd. under Sida Pharmaceutical Co., Ltd. in Hainan Province, the research and approval are as follows: For the branch of a foreign-funded enterprise that does not have the qualifications of an enterprise as a legal person but has an independent economic accounting branch ), Its foreign-invested enterprises