企业“免、抵、退”税是否具有税收筹划空间,许多人都进行了不同层面的尝试。在实际的业务操作中,我们不难发现在“免、抵、退”税规定的申报期内,通过调整出口退(免)税单证的收齐时限,完全可以影响和控制当期应纳税额、应退税额以及“免、抵”税额的大小,进而决定当期应缴城市维护建设税和教育费附加(以下简称税费)的 Enterprise “exempt, arrived, retreat ” tax has tax planning space, many people have conducted different levels of attempts. In the actual business operations, we can easily find that it is entirely possible to influence and control the current period by adjusting the collection deadline for export tax refund (exemption) during the declaration period of “exempt, debit and refund” tax, The amount of tax payable, the tax refund amount and the amount of “tax exemption and arrival” tax, which in turn determines the current urban maintenance and construction tax payable and education surcharge (hereinafter referred to as tax)