随着外贸出口形势的逐渐好转和生产企业自营出口政策的实施 ,出口企业不断增多 ,许多企业咨询出口退税款的税收处理问题。就企业出口货物所获得的增值税和消费税的退税款的税收处理问题 ,国家税务总局已作出明确规定 :１ 企业出口货物所获得的增值税退税款 ,应冲抵相应的“进项 With the gradual improvement of the export situation and the implementation of export-oriented manufacturing enterprises, the number of exporting enterprises has been on the increase. Many enterprises consult the tax treatment of export tax rebates. In respect of the tax treatment of the VAT refunds and excise tax rebates received by enterprises on export of goods, the State Administration of Taxation has made clear that: 1 VAT rebates received by enterprises for exports should be offset against the corresponding "