生产企业出口货物实行“免抵退”税管理方式,其中的“免”税是指对生产企业出口的自产货物,免征本企业生产销售环节增值税;“抵”税是指生产企业出口自产货物所耗用的原材料、零部件、燃料、动力等所含应予退还的进项税额,抵顶内销货物的应纳税额;“退”税是指生产企业出口的自产货物在当月内应抵顶的进项税额大于应纳税额时,对未抵顶完的部分予以退税。而现行财务会计制度中有关出口货物“免抵退”税会计核算的内容比较少,使很多企业在发生出口业务时无法把握 Production enterprises to export goods to implement “tax credit ” tax management, including “exempt ” tax refers to the self-produced goods exported to manufacturing enterprises, exempt from the production and sales of the enterprise value-added tax; “ Taxes refer to the amount of input tax that should be refunded by raw materials, spare parts, fuel, power and other materials consumed by a manufacturing enterprise for exporting self-produced goods, and the amount of tax payable for goods arriving domestically. ”Tax refund“ refers to the tax The self-produced goods exported shall be tax-refunded for the part that has not reached the top when the amount of input tax that should be delivered in the current month exceeds the amount of tax payable. In the current financial accounting system, the contents of export tax ”tax credit " tax accounting are relatively small, which makes many enterprises unable to grasp the export business