《涉外税务》编辑部：我公司是产品出口企业，退税实行“免、抵、退”办法。在办理出口申报时，遇到以下问题：按规定收入已实现，而货款（退税时交结汇水单）、出口退税专用报关单有的收到，有的没有收到，这种情况下怎样办理出口退税申报。请给予指导。东营云龙鞋业有限公司 “Foreign Taxation” Editorial Department: My company is a product export enterprises, tax rebate “exemption, credit, refund” approach. In the process of export declaration, the following problems have been encountered: According to the provisions of the income has been achieved, while the payment (tax rebate to pay the sink), export tax rebates for some have received the declaration, and some did not receive, how to deal with this situation Export tax rebate declaration. Please give guidance. Dongying Yunlong Footwear Company Limited