免、抵,退税办法是国际上流行的一种先进的出口退税管理方法。我国于1997年开始使用,积累了丰富的实践经验,2002年在全国范围内的生产企业中推广实行。免、抵、退税办法的全面推行,对于有效缓解出口退税指标不足,减少企业资金占用,促进外贸体制改革等具有重要意义。但是,免、抵、退税办法也存在诸如管理复杂、操作性差、业务难度大、工作成本高等问题,需要妥善解决。 Exemption, credit, tax rebate approach is popular in the world of an advanced export tax rebate management. China started to use in 1997, has accumulated rich practical experience, in 2002 in a nationwide production enterprises to promote the implementation. The full implementation of exemption, credit and tax rebate measures is of great significance for effectively alleviating the lack of export tax rebate indicators, reducing the capital occupation by enterprises, and promoting the reform of the foreign trade system. However, such measures as exemption, credit and tax rebate also have problems such as complicated management, poor operability, high business difficulty and high work cost, which need to be properly solved.