为了平衡出口企业税收负担，促进公平竞争，认真贯彻执行国家有关出回货物退税的统一政策规定，国家税务总局目前对外商投资企业执行“免、抵、退”税政策过程中的几个问题明确如下：l、根据《财政部、国家税务总局关于有进出口经营权的生产企业自营（委托）出口货物实行免、抵 In order to balance the tax burden on exporting enterprises, promote fair competition and conscientiously implement the unified national policy on tax rebate for outgoing goods, the current State Administration of Taxation has made clear several issues concerning the implementation of the “exemption, offsetting and refund” tax policies for foreign-invested enterprises As follows: l, according to the "Ministry of Finance, State Administration of Taxation on the import and export operation of the self-employed (commissioned) export goods exemption, arrived