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生产出口性质企业的退税业务是保证会计工作价值得到高水平实现的关键,本文结合当前生产出口企业的具体业务处理需要,对税额的特征以及免税等业务的执行策略进行了合理的制定,对有效提升生产出口企业的成本控制水平,降低生产出口企业经营性业务的税务负担,促进企业优化发展,具有重要意义。
The tax rebate business of the export-oriented enterprises is the key to ensure that the value of the accounting work can be realized at a high level. Based on the specific business processing needs of the current exporting and exporting enterprises, this paper makes reasonable formulation of the characteristics of the tax amount and the execution strategies of tax- It is of great significance to enhance the cost control of the export-oriented enterprises and to reduce the tax burden on the export-oriented enterprises for their operational businesses and to promote the optimization and development of the enterprises.