目前实行的“免、抵、退”税办法较为复杂繁琐,特别是在发生进料加工、国内免税购进原材料的情况下,由于涉及两个“抵减额”的处理,其政策规定不但令人费解,也不符合“免、抵、退”税的本质要求。本文针对“免、抵、退”税政策的税务处理和会计处理中存在的问题,进行了重新设计。 The current implementation of the “exemption, credit and refund” approach is more complicated and cumbersome. In particular, in the event of imported materials and domestic tax-free purchase of raw materials, the two “offset credits” People do not understand, does not meet the “exemption, credit, refund” the essential requirements of the tax. In this paper, we redesign the tax treatment and the problems in the accounting treatment of “exempt, debit and refund” tax policy.