本刊讯为进一步搞活国有大中型企业，扩大外贸出口，推行代理制，国务院决定，对有进出口经营权的生产企业自营出口或委托外贸企业代理出口的货物实行“免、抵、退”税的办法。一、实行“免、抵、退”税的范围。凡有进出口经营权的各类生产企业自营出口或委托外贸企业代理出口 In order to further invigorate the state-owned large and medium-sized enterprises, expand export trade and promote the agency system, the State Council has decided to impose “exemption, credit and refund” on goods exported or entrusted to foreign trade enterprises for the production enterprises with import and export rights, Tax approach. First, the implementation of “exemption, credit, refund” the scope of the tax. Where the right to operate import and export of various types of manufacturing enterprises export or commissioned by foreign trade enterprises export agent