在执行新的“免、抵、退”税政策的前提下，我们如何加强涉外税收管理，是目前摆在税收工作中的一个重要课题。纵观现时新的“免、抵、退”税政策，在实际操作中仍然存在一些有待探讨的问题，笔者现对以下四个问题提出自己的见解，以供参考：免税进口材料的申报问题在以“购进 Under the premise of implementing the new policy of tax exemption, credit and refund, how to strengthen tax administration in foreign countries is an important issue that we are currently putting in tax work. Looking at the new tax exemption, credit and refund policy, there are still some problems to be explored in the actual operation. I hereby put forward my own views on the following four issues for reference: The issue of tax-exempt imported materials is at the To "buy