我国实行退税政策主要是为了提高出口在他国市场上的竞争力,免除报关出口的产品的税负或者对已经征收的给予抵扣、退换,保证出口的产品是不存在国内税负的,以增加国内产品的国际竞争力。现阶段对不同出口方式的退税处理方式和金额是不同的,所以对生产企业在出口业务方面的纳税筹划,重点就是如何能获取较多的出口退税。 China’s implementation of the tax rebate policy is mainly aimed at increasing the competitiveness of exports in other countries’ markets, eliminating the tax burden on the products exported by customs declaration, or deducting and returning the products that have been levied and guaranteeing the export of products there is no domestic tax burden so as to increase International competitiveness of domestic products. At this stage, the ways and amount of tax rebates for different modes of export are different. Therefore, the focus of the tax planning for manufacturing enterprises on export business is how to obtain more export tax rebates.