随着我国对外贸易的迅速发展,出口退税指标已远远不能满足实际的需要,为此国家出台了在生产企业全面实行“免、抵、退”税的管理方法,作为我国出口主力军的外贸企业只要具备相应的条件,也可以实行免、抵、退,以促进外贸企业出口的迅速发展。 With the rapid development of China’s foreign trade, the export tax rebate target is far from meeting the actual needs. To this end, the state has promulgated the management method of “exempt, debit and refund” tax in production enterprises in an all-round way. As the main export force of our country, As long as the enterprises have the corresponding conditions, they can also implement exemption, credit and refund so as to promote the rapid development of export of foreign trade enterprises.