内容摘要：
依法进行税收筹划，是企业降低纳税成本、提升利润空间的有效途径。在我国扩大增值税抵扣范围试点地区，涉及外商投资企业购进固定资产退税的政策有两种，这两种政策既有共性，也有区别。本文对两种政策进行系统地归纳、比较和分析，以期为“扩抵”试点地区的外商投资企业投资固定资产、正确选择税收政策提供借鉴和思路。
关键词：外商投资企业 固定资产 退税
abstract:there are two kinds of tax refund policies concerning purchasing fixed assets for foreign-invested enterprises in pilot areas applicable for the expansion of vat deduction scope in china. the two policies have both similarities and differences. this paper analyzes and compares these two policies, aiming to provide options for foreign-invested enterprises to choose when purchasing fixed assets.