为保证生产企业“免、抵、退”税管理办法的正确执行，国家税务总局根据《财政部、国家税务总局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）的规定，在广泛征求各地意见的基础上，制定了《生产企业出口货物“免、抵、退”税管理操作规程》（试行），现印 In order to ensure the correct implementation of the “exemption, credit and refund” tax administration measures for production enterprises, the State Administration of Taxation, in accordance with the “Notice of the Ministry of Finance and the State Administration of Taxation on Exempting from Exemption and Rebate Measures for the Further Exportation of Goods” (Cai Shui [2002] No. 7 ) On the basis of extensive solicitation of opinions from all localities, formulated the “Procedures for the Administration of Tax Exemptions, Debitances and Remits” of Exported Goods by Production Enterprises (for Trial Implementation), and now printed