改革开放以来,“三资”企业在各级政府的支持下蓬勃兴起,为引进先进技术、设备和科学的管理,促进我国经济的发展起到了显著的作用。但是,目前合资企业在出口方面也遇到了一些难题,有关部门应注意研究解决。一、“暂不退税”问题为鼓励合资企业多出口、多创汇,国家税务局曾给予合资企业在收购环节中缴纳了产品税,在出口环节可以退回的退税优惠,这一规定对扶持合资企业的发展起到了很大的作用。以从事海水产品加工的合资企 Since the reform and opening up, “three foreign capital” enterprises have flourished under the support of governments at all levels, which has played a significant role in the introduction of advanced technology, equipment, and scientific management to promote China’s economic development. However, the current joint venture also encountered some difficulties in exporting, and relevant departments should pay attention to research and resolution. First, the issue of “no tax refund for the time being” In order to encourage joint ventures to export more and earn more foreign exchange, the State Administration of Taxation has given joint ventures a product tax in the acquisition process, and refundable tax rebates that can be returned in the export sector. This requirement is to support joint ventures. The development has played a big role. To engage in joint ventures in the processing of seawater products