“免、抵、退”税是计算出口货物应退增值税税额的一种主要计算方法。其核算的正确与否将对企业的财务核算和税收征管工作产生重大影响。本人根据实践经验从以下几个方面谈谈自己的认识。一、“免、抵、退”税的定义实行“免、抵、退”税办法的“免”税，是指对生产企业自营出 “Exemption, credit, refund” tax is calculated as the export tax rebate VAT should be a major method of calculation. Its accounting accuracy or not will have a significant impact on the enterprise’s financial accounting and tax collection work. I based on practical experience from the following aspects to talk about their own understanding. First, the “exemption, credit, refund” Definition of tax “exempt, credit, refund” tax “exempt” means that the production of self-owned enterprises