全面实行“免、抵、退”税对税收收入的影响陈建钦１９９７年，国务院扩大了实行“免、抵、退”税的企业范围，国发［１９９７］８号文规定，凡有进出口经营权的各类生产企业自营出口或委托外贸企业代理出口的货物，除另有规定者外，一律实行“免、抵、退”税的办法。由１... Chen Jianqin In 1997, the State Council expanded the scope of enterprises that implemented “exemption, credit and refund” taxes. According to Guofa [1997] No. 8 Document, all import and export businesses All kinds of production enterprises with the right to export or entrust foreign trade enterprises to export their goods shall, unless otherwise provided, implement the “exemption, credit and refund” taxation measures. From 1 ...