现将纳税人既享受增值税即征即退、先征后退政策又享受免抵退税政策有关问题公告如下:一、纳税人既有增值税即征即退、先征后退项目,也有出口等其他增值税应税项目的,增值税即征即退和先征后退项目不参与出口项目免抵退税计算。纳税人应分别核算增值税即征即退、先征后退项目和出口等其他增值税应税项目,分别申请享受增值税即征即退、先征后退和免抵退税政策。二、用于增值税即征即退或者先征后退项目的进项税额无法划分的,按照下列公式计算:无法划分进项税额中用于增值税即征即退或者先征后退项目的部分=当月无法划分的全部进项税额×当月增值税即征即退 VAT taxpayers are entitled to both immediate refund and refund, the first refund policy and then enjoy the exemption from tax rebate policy announcement as follows: First, the taxpayers both VAT refund, the first sign of the project back, but also exports Other VAT items that are subject to VAT, VAT refund and refund items are not involved in export items exempt from rebate calculation. The taxpayers shall separately assess the value-added tax levy and refund, pre-tax refund items and export VAT and other VAT items, apply for VAT refund, tax refund and exemption policy respectively. Second, for the VAT refund or refund the first item of the input tax can not be divided, according to the following formula: can not be divided into the amount of input VAT for VAT refund or refund the first part of the project = not the current month Divided by the amount of all input tax × VAT levy immediate refund