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积极开拓国际市场和发展外向型经济,扩大商品出口,已成为促进我国经济发展的重要手段之一。为配合进出口政策的实施,我国的出口退税政策,尤其是近年来实施的“免、抵、退”税政策,发挥了重要作用。一、“免、抵、退”税政策的内涵和由来经国务院批准,财政部、国家税务总局决定,从2002年1月1日起,“生产企业自营或委托外贸企业代理出口（以下简称生产企业出口）自产货物,除另有规定外,增值税一律实行免、抵、退税管理办法”。这里的生产企业,是指独立核算,经主管税务机关认定为增值税一般纳税
Actively exploring the international market and developing an export-oriented economy and expanding exports have become one of the important means of promoting the economic development of our country. In order to tie in with the implementation of the import and export policy, China’s export tax rebate policy, especially the tax exemption, offset and refund tax policies implemented in recent years, has played an important role. First, the “exempt, arrived, retreat” tax policy content and origin Approved by the State Council, the Ministry of Finance, the State Administration of Taxation decided that from January 1, 2002 onwards, “self-employed or commissioned foreign trade enterprises export agents (hereinafter referred to as Production enterprises export) self-produced goods, unless otherwise provided, the value-added tax will be implemented exempt, credit, tax management approach. ” Production enterprises here refers to the independent accounting, the competent tax authorities identified as general VAT tax