目前，凡是具有进出口经营权的生产企业 (包括内资企业、外商投资企业及生产型集团公司 )自营出口或者委托外贸企业代理出口的自产货物，除了另有规定者外，办理出口退税一律实行”免、抵、退”办法。 这种方法在注册会计师考试中占有重要地位，但是由于该方法难以理解和记忆， At present, all export-oriented self-produced goods that are manufactured by enterprises (including domestic-funded enterprises, foreign-invested enterprises and manufacturing group companies) that have the right to operate import and export (including domestic-funded enterprises, foreign-invested enterprises and production type group companies) Implementation of “free, credit, refund” approach. This method occupies an important position in the CPA examination, but because of this method is difficult to understand and remember,