为了适应我国加入WTO,深化外贸体制改革的需要,财政部、国家税务总局发布了《关于进一步推进出口货物实行免抵退税办法的通知》(财税[2002]7号)。规定从2002年1月1日起对我国生产企业自营或委托外贸企业代理出口自产货物,除另有规定外,增值税一律实行免、抵、退税管理办法。因 In order to meet the need of China's accession to the WTO and deepening the reform of the foreign trade system, the Ministry of Finance and the State Administration of Taxation issued the Notice on Further Advancing the Exemption and Rebate Measures for Exported Goods (Cai Shui [2002] No. 7). Provisions from January 1, 2002 on the production of self-employed or commissioned foreign trade enterprises to export their own goods agents, unless otherwise provided, the value-added tax will be implemented exempt, credit, tax management practices. because