2月11日国家税务总局就具有出口经营权的商业连锁企业经营出口业务如何办理退税的问题以国税函[1998]102号文作出批复:具有出口经营权的商业连锁企业总店(总公司或总部)收购自营出口的货物,同意比照有关外贸企业出口货物退(免)税管理办法办理出口退税事宜,但对其收购的超出外经贸部等有关部门核定的出口经营范围的系统外出口货物,不 February 11 State Administration of Taxation on How to Handle Export Tax Remedies for Commercial Chain Enterprises with Export Management Rights Reply to Guoshuihan [1998] No. 102: Head Office of Commercial Chain Enterprises with Export Administration Right (Head Office or Headquarters) to acquire the goods exported by itself and agree to handle the export tax rebate in light of the relevant procedures for the administration of tax refund (exemption) on the export of goods exported by foreign trade enterprises. However, the acquisition of export-related goods that are beyond the scope of the export business approved by the MOFTEC and other relevant departments ,Do not