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财政部、国家税务总局财税[2002]7号文《关于进一步推进出口货物实行免抵退税办法的通知》规定,生产企业自营或委托外贸企业代理出口自产货物,除另有规定外,增值税一律实行免抵退税管理办法。实行“免、抵、退”税办法的“免”税,是指对生产企业自营出口或委托外贸企业代理出口的自产货物,免征本企业生产销售环节增值税;“抵”税,是指生产企业自营出口或委托外贸企业代理出口的自产货物应予免征或退还所耗用外购货物的进项税额抵扣内销货物的应纳税款;“退”税,是指生产企业自营出口或委托外贸企业代理出口自产货物,在当月内因应抵扣的税额大于应纳税额而未抵扣完时,经主管退税税务机关批准,对未抵扣
Ministry of Finance and State Administration of Taxation Caishui [2002] No. 7 Circular on Further Promoting the Implementation of the Exemption and Rebate Measures for Exported Goods stipulates that the manufacturing enterprise shall entrust the foreign trade enterprise to act as its agent to export its own goods. Unless otherwise provided, Value-added tax will be implemented exempt from tax rebate management. Implementation of “exempt, credit, refund ” tax “exempt ” tax refers to the production of self-owned export enterprises or commissioned by foreign trade enterprises to export their own goods, exempt from the production and marketing of this enterprise value-added tax; The “arrived” tax means that the self-produced goods exported by a manufacturing enterprise or entrusted to be exported by a foreign trade enterprise shall be exempted or refunded the input tax on the purchased goods used to deduct the tax payable of domestic goods; "Tax refers to the production enterprises export or entrust their own foreign trade enterprises to export their own goods, in the month due to the amount of tax deduction is greater than the tax liability but not deducted, the competent tax authorities to approve, not arrived buckle