生产企业兼有内部销售和出口业务。按照税法规定,内销业务照常征收增值税,出口销售适用“免、抵、退”办法。所谓“免”税,是指对生产企业出口的自产货物,免征生产销售环节增值税;“抵”税,是指生产企业出口自 Production companies both internal sales and export business. In accordance with the provisions of the tax law, the domestic sales business as usual VAT, export sales apply “free, credit, refund” approach. The so-called “exempt” tax refers to the self-produced goods exported by manufacturing enterprises and exempts from the value-added tax during the production and sales. The “tax” refers to the export of the manufacturing enterprise