按现行会计制度中有关“免、抵、退”税处理的规定,生产企业货物出口后按规定计算的免抵税额应在“应交税金——应交增值税”二级科目借方下的“出口抵减内销产品应纳税额”中予以反映。但笔者认为,这一名称设置并不能涵盖该明细项目反映的内容,即其名称仅包含了“抵”税部分,而忽略了“免”税部分。举例说明: According to the current accounting system of “exempt, debit and refund” tax provisions, the export of goods manufactured according to the provisions of the amount of tax credit should be in the “tax payable - VAT payable” under the debit of the second grade “ Exports to offset domestic product tax liability ”to be reflected. However, in my opinion, this name setting can not cover the content reflected in the detailed item, that is, its name only contains the “arrived” tax component, while the “exempt” tax component is ignored. for example: