出口货物退(免)税办法是指退还或免征出口货物在国内各生产环节和流转环节征收的间接税的办法。各国根据本国国情及其税收制度,对出口货物退(免)税所采用的方法不尽相同。我国从1994年实行新税制后,确立了增值税、消费税两大间接税税种,由于增值税、消费税的征收原则、征收办法 Export tax refund (exemption) approach refers to the return or exemption of export goods in the domestic production and circulation aspects of indirect taxes levied. According to their own national conditions and their tax systems, all countries have different methods for tax refund (exemption) on exported goods. Since the introduction of the new tax system in 1994, China has established two indirect tax types of value added tax and consumption tax. Due to the principle of collection of value added tax and consumption tax,