增值税暂行条例规定“纳税人出口货物，税率为零；但是，国务院另有规定的除外”。这一规定的基本概念有两个方面：一是出口适用零税率的货物（即国务院另有规定以外的货物）给予退税。适用零税率为什么不只是免税还要退税，这除了政策上的原因以外，还由于增值税是以货物在生 The Provisional Regulations on Value Added Tax stipulate that “Taxpayers shall export goods at a rate of zero; however, unless otherwise stipulated by the State Council.” The basic concept of this provision has two aspects: First, the export of goods for zero tax rate (that is, the State Department otherwise provided goods) to give tax rebates. The application of zero tax rate Why not just duty-free but also tax rebate, which in addition to policy reasons, but also because the value-added tax is based on the goods