出口货物免抵退税适用于生产型出口企业(以下简称生产企业),其中退税与免抵税额是组成免抵退税的两个重要部分。按照政策规定,出口货物免抵税额是计算城市建设维护税和教育费附加的计税依据,它将直接影响到生产企业两项税费的税负增减。因此,免抵税额计算的多少及所占比重对生产企业至关重要,许多税收筹划和避税方法应运而生,但也不可避免地出现了通过虚抵进项税额、隐瞒内销收入等手段来影响免抵税额的情形。本文主要对生产企业免抵税额占比的影响及免抵退税涉税的风险因素进行分析,进而提出风险防控措施。 Exemption from tax rebate on export goods is applicable to the export-oriented manufacturing enterprises (hereinafter referred to as manufacturing enterprises), of which the tax rebate and the tax-free amount are the two important parts that constitute exemption from tax rebate. According to the policies and regulations, the tax-free amount of export goods is the tax basis for calculating the urban construction maintenance tax and education surcharge, which will directly affect the tax burden of the two kinds of taxes and fees of manufacturing enterprises. Therefore, the calculation of the amount of tax credit and the proportion of the crucial importance to the manufacturing enterprises, many tax planning and tax avoidance methods have emerged, but also inevitably appeared through the amount of input tax false, concealment of domestic revenue and other means to influence the exemption Tax credit situation. This article mainly analyzes the impact of the proportion of manufacturing enterprises’ tax credit and the risk factors of tax exemption and refund, and then puts forward the risk prevention and control measures.