自1997年7月1日起，国家对有进出口经营权的生产企业自营或委托出口的货物实行“免、抵、退”税政策。几年的实践证明，实行“免、抵、退”税，加强了出口货物征、退税管理衔接，加快了企业资金周转，解决了纳税时间与退税时间不一致的问题，具有一定的科学性和严密性。但同时 Since July 1, 1997, the state has implemented “exempt, debit and refund” tax policies on goods that are self-employed or entrusted to be exported by manufacturing enterprises that have the right to operate import and export. Years of practice have proved that the implementation of the “exemption, credit and refund” tax, strengthening the export goods levy, tax rebate management convergence, speed up the cash flow of enterprises to solve the tax time and tax rebate inconsistent problems, with a certain degree of scientific and strict Sex. But at the same time