要正确核算出口货物超税负税收□沈维维为了进一步加强出口退税管理，防范骗取退税犯罪行为的发生，财政部、国家税务总局自１９９６年４月１日起对出口货物实行了新的征收管理办法。按照新的征管办法，部分出口货物生产加工企业存在征收环节超税负多缴增值税情况，而在新... To correctly calculate the tax on the export tax of excess tax □ Shen Weiwei In order to further strengthen the export tax rebate management to prevent the occurrence of fraudulent tax rebates, the Ministry of Finance, the State Administration of Taxation on April 1, 1996 on the export of goods imposed a new collection and management approach . In accordance with the new collection and management methods, some export-oriented manufacturing and processing enterprises have excessively taxed VAT levied at the collection stage, while in the new ...