国家税制改革后对自营出口生产企业出口产品实行“免、抵、退”税的政策。“免”即免征出口环节增值税；“抵”即在剔除出口产品不予抵扣或退税部分的税额后，抵减内销货物当期应纳的增值税；“退”是指出口货物占当期全部货物销售额５０％以上的企业，对一个季度内未抵扣... After the reform of the national tax system, the policy of “exempt, debit and refund” the export products of self-supporting export manufacturing enterprises shall be implemented. “Exemption” is exempt from export VAT; “Arrival” means offsetting the value-added tax payable in the current period of goods sold after the exclusion of the tax on the part of export products that is not deductible or refundable; “Refund” All goods sold more than 50% of the enterprises, not deductible within a quarter ...