法规介绍及背景分析《国家税务总局关于出口货物退(免)税若干问题的通知》(国税发[2003]139号)规定:“对新发生出口业务的企业,除本条第二款、第三款规定外,自发生首笔出口业务之日起12个月内发生的应退税额,不实行按月退税的办法,而是采取结转下期继续抵顶其内销货物应纳税额? Regulation Introduction and Background Analysis The Circular of the State Administration of Taxation on Several Issues Concerning the Tax Refund (Exemption) of Export Goods (Guoshuifa [2003] No. 139) stipulates that: "For an enterprise newly re-exporting its business, in addition to the second paragraph of the Article and the third Paragraph, since the occurrence of the first export business within 12 months from the date of the amount of tax rebate, do not implement the monthly tax rebate approach, but to carry forward the next to continue to withstand the domestic tax liability of goods?