大多数国家实行出口货物免、抵、退税制度,使企业出口的货物以不含税价格参与国际市场的竞争,我国现行出口货物应退增值税政策也以免抵退计算方法为主。免抵退税方法是一个抽象又复杂的税务核算办法,很多财务人员以及相关的学习者对该方法不好理解。随着经济全球化的发展,事业单位也逐步涉及到出口货物业务,而其没有进出口经营权,只能通过代理方式出口,之后进行代理方式下的免抵退税申报工作,这样更加增加了工作难度。本文以免抵退方法的基本原理为基础,以事业单位委托代理出口业务为对象,采用深入浅出的方法,梳理了税务申报流程和会计处理,目的是引导从事此类业务的财务人员掌握出口货物相关的工作方法。 Most countries implement the system of exemptions, debit and credit of export goods so that the goods exported by the enterprises participate in the competition in the international market without tax price. The current value-added tax policy of China’s export goods should be refunded and the calculation method should be refrained. Exemption from tax rebate method is an abstract and complicated tax accounting approach, many financial staff and related learners do not understand the method. With the development of economic globalization, public institutions have also gradually involved in the export of goods business, and they do not have the right to import and export, only through the export agent, and then apply for exemption from tax rebate agency approach, which increased even more Job difficulty. This article is based on the basic principles of avoidance method, the agency commissioned by the export business as the object, the use of simple methods to sort out the tax reporting process and accounting treatment, the purpose is to guide the financial personnel engaged in such business to grasp the export goods related Working method