世界各国为了鼓励本国货物出口，一般都采取优惠的税收政策，我国根据自己的实际情况，则采取了出口退税与免税相结合的政策，这使得出口商品增值税的会计账务处理比较复杂，尤其是外商投资企业，由于还涉及到国家其他优惠政策，故其账务处理就更加复杂。本文拟对此略做分析。 In order to encourage exports of their goods, all countries in the world have generally adopted preferential tax policies. According to their actual conditions, China has adopted a policy of combining export tax rebates with tax exemptions. This has complicated the accounting treatment of value added tax of export commodities, It is a foreign-invested enterprise. Because it also involves other preferential policies of the state, its accounting is even more complicated. This article is intended to do some analysis.