各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经国务院决定,进一步推进出口货物实行免、抵、退税管理办法。现将有关规定通知如下:一、生产企业自营或委托外贸企业代理出口(以下简称生产企业出口)自产货物,除另有规定外,增值税一律实行免、抵、退税管理办法。对生产企业出口非自产货物的管理办法另行规定。本通知所述生产企业,是指独立核算,经主管国税机关认定为增值税一般纳税人,并且具有实际生产能力的企业和企业集团。 Financial departments (bureaus), state taxation bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate planning, and financial bureaus of the Xinjiang Production and Construction Corps: Following the decision of the State Council, the administrative measures for exemption, credit, and tax rebate for export goods shall be further promoted. The relevant provisions are hereby notified as follows: 1. Self-manufactured or entrusted foreign trade companies acting as export agents (hereinafter referred to as export of production enterprises) for self-produced goods, unless otherwise provided, VAT shall be subject to the management of exemption, credit, and tax rebates. The regulations on the management of non-self-produced goods exported by production enterprises shall be separately provided. The production enterprises mentioned in this Circular refer to enterprises and enterprise groups that have independent accounting, are recognized as VAT general taxpayers by the competent national tax authority, and have actual production capacity.