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一、生产企业自营或委托外贸企业代理出口（以下简称生产企业出口）自产货物，除另有规定外，增值税一律实行免、抵、退税管理办法。对生产企业出口非自产货物的管理办法另行规定。本规定所述生产企业，是指独立核算，经主管国税机关认定为增值税一般纳税人，并且具有实际生产?
I. Self-employed or entrusted foreign trade enterprises to export their own goods (hereinafter referred to as the export of manufacturing enterprises) by self-employed or entrusted manufacturing enterprises. Unless otherwise stipulated, value-added tax shall be subject to the administration of exemption, credit and refund. The regulations for the control of non-self-produced goods exported by manufacturing enterprises shall be separately stipulated. The manufacturing enterprises mentioned in these Provisions refer to the independent accounting and are generally recognized as value-added tax by the competent state taxation authority and have the actual production?