国务院为进一步搞活国有大中型企业,扩大外贸出口,推行代理制,对有进出口经营权的生产企业(以下简称“生产企业”)自营出口或委托外贸企业代理出口的自产货物实行“免、抵、退”税。所谓“免、抵、退”税简单讲,“免”税即免征出口货物生产销售环节增值税;“抵”税即出口货物的进项税额抵顶内销货物的应纳税款;“退”税即外销比例50％以上的生产企业,季度内未抵扣完的进项税额予以退税;外销比例不足50％的生产企业,未抵扣完的进项税额结转下期继续抵扣。“免、抵、退”税较“先征后退”税而言,可以使生产企业少缴一部分税款,而且可相对少占用一部分流动资金。对生产企业扩大出,搞活经营是 In order to further invigorate state-owned large and medium-sized enterprises, expand the export of foreign trade, and implement an agency system, the State Council implements exemptions for self-produced goods that are self-supported by export enterprises that have the right to operate import and export (hereinafter referred to as “manufacturing enterprises”) or entrusted with foreign trade companies to export agents. , arrived, refunded “tax. The so-called “exemption, offset, and refund” tax is simply referred to as “exempt” tax exemption from exemption of value-added tax for the production and sales of export goods; “arrival” tax is the input tax for export goods offsetting the taxable amount of domestic sales goods; “refundable” tax In other words, a production enterprise with an export percentage of more than 50% will be refunded for the input tax that has not been deducted within the quarter; for production enterprises with less than 50% export revenue, the input tax that has not been deducted will be deducted for the next period. ”Exemption, credit, refund“ tax is more than ”first withdrawal" tax, it can make production companies pay less tax, and can use relatively less liquidity. Expanding production enterprises and invigorating management