经常有客户询问外购设备是否可以退税的问题。笔者试以案例分析的形式,对该问题作出分析。案例:S公司是一家生产电子产品的外商投资企业,产品远销欧美各国。2014年9月该公司帮境外某公司采购设备,设备价值人民币100万元。公司2014年9月15日取得设备的增值税专用发票,9月16日报关出口。该出口设备的业务是适用免税,还是可以办理免抵退税呢?政策规定:根据《财政部国家税务总局关于出口货物劳务 Frequently, customers ask whether purchased equipment can be tax-refundable. I try to case analysis of the form of the problem to be analyzed. Case: S company is a foreign-invested enterprise that produces electronic products, the products are exported to Europe and the United States. In September 2014, the company purchased equipment from a company outside China for a profit of 1 million yuan. September 15, 2014 to obtain special VAT invoice equipment, September 16, customs clearance. The export of equipment business is tax-free, or can apply for exemption from tax rebate? Policy: According to the "Ministry of Finance State Administration of Taxation on the export of goods and services