我国对生产企业出口货物实行免、抵、退税政策.企业在实务上处理起来比较麻烦和不容易理解.该文通过分析会计处理的数据之间的钩稽关系,采用分步处理方法来解释和把握出口退税政策.“,”Exports of manufacturers in China are ap-plied to a tax policy of exemption,deduction and rebate.However,in practice this policy is quite difficult for most manufactur