目前我国出口卷烟实行生产环节免征增值税和消费税的政策,根据税法规定,用于免税项目的购进货物或者应税劳务,不得从销项税额中抵扣,因此,出口卷烟的进项税额必须转出进入生产成本。但是,对于出口卷烟进项税额转出的计算方法,税法没有统一规定,致使生产出口卷烟的工厂,使用的转 At present, China’s export of cigarettes to implement the implementation of the production part of the VAT and consumption tax exemption policy, according to the tax law, used for tax-free items purchased or taxable services shall not be deductible from the amount of output tax, therefore, export cigarettes input tax must Turn out into production costs. However, there is no uniform regulation on the calculation method for the export tax of export cigarettes to be transferred out. As a result, the factories producing cigarettes for export use