各省、自治区、直辖市和计划单列市国家税务局:近接一些地区来文,要求对有关外贸(工贸)企业遗失出口货物增值税专用发票如何办理退税的问题予以明确。经研究,根据《国家税务总局关于增值税一般纳税人丢失防伪税控系统开具的增值税专用发票有关税务处理问题的通知》(国税发[2002]10号)精神,现对外贸(工贸)企业遗失出口货物 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In the communications of some regions, it is required to clarify the issue of how to handle the tax rebate for loss of export VAT invoices for foreign trade (industry and trade) enterprises. According to the study, according to the “Circular of the State Administration of Taxation on the Tax Treatment Issues Concerning Value-added Tax Dedicated Invoices Issued by General Taxpayers Lost in Value-added Tax System” (Guo Shui Fa [2002] No. 10) Enterprises lose export goods