针对各地反映出口退税政策在执行中存在的问题,经研究,通知如下:一、免、抵、退税办法中视同内销征税的货物按以下公式计提销项税额:销项税额=视同内销征税货物的出口货物离岸价×外汇人民币牌价×增值税征税税率上述视同内销征税货物,出口企业已按规定计算免抵退税不得免征和? Reflect on the export tax rebate policy around the implementation of the existing problems, the study, notify the following: First, the exemption, credit, tax refund method deemed to be domestic sales tax according to the following formula output tax: Output tax = as the same as FOB sales of goods levied on domestic sales X RMB foreign exchange rate × VAT tax rate The above items are regarded as domestic levied goods, and export enterprises have been exempt from tax rebate as required.