实际工作中很多朋友感到增值税出口免退税的“免抵退”管理办法(以下简称“免抵退”)的原理和计算方法不易理饵和掌握,遇到一些引申问题就更难解决。因此本文在对免抵退原理做简要分析的基础上,举例说明税务总局文件给出的免抵退各项税额确定的过程,井作一点延伸讨论。需要说明的是,现行免抵退管理办法执行的是《财政部国家税务总局关于进一步推进出口货物实 Many friends in actual work feel that the principle and calculation method of “exempt from retreat” management approach (hereinafter referred to as “exempt from retreat ”) are not easy to reason about and grasp the principle of VAT exemption for export of value-added tax and encounter some extended problems even more Difficult to solve. Therefore, on the basis of a brief analysis of the principle of no-rebate, this paper gives an example of the process of determining the amount of tax-free tax rebates given by the State Administration of Taxation and makes a point extension to discuss it. It should be noted that the current implementation of the exemption from administrative measures is "the Ministry of Finance State Administration of Taxation on further promoting the export of goods is