最近,笔者在某涉外企业进行 调查时发现,该企业在2002年12月收到退税部门审核确认的《生产企业出口货物免、抵、退税申报汇总表》,因为资金紧张,未按规定将表上注明的应退税额在次年1月的《增值税纳税申报表》中的“免抵退货物应退税额”填报,一直拖延到7月份才申报。据笔者 Recently, when I conducted a survey on a foreign-related enterprise, the company found in December 2002 that the tax rebate department had received the “Summary Table of Declaration of Exemptions, Credits and Tax Refund for Goods Exported by Production Enterprises” in December 2002, because of the shortage of funds, On the next year in January of the “VAT return” in the “exemption from refund of goods should be tax rebate,” the filing, has been delayed until July to declare. According to the author