当前,外贸企业对出口商品的报价,多数情况是以出口成本为中心制定的。所谓出口成本,就是外贸企业的进货价款加国内一切费用(含利润)和税金的总和。出口报价必须考虑出口成本和市场需求这两方面的因素,既不能低得失去利润,又不能高得失去市场。其中应考虑出口退税问题。 出口退税是指凡国家规定的某些商品的出口,全额或部分退还已缴纳的国内税。它是国家运用财政手段鼓励出口生产,增强出口竞争力的一种措施。1994年2月18日,国家税务总局颁发了《出口货物退(免)税管理办法》它是根据《中华人民共和国增值 At present, most of the foreign trade companies’ quotations for export goods are based on export costs. The so-called export cost is the sum of the purchase price of foreign trade companies plus all domestic expenses (including profits) and taxes. Export quotations must take into consideration both export costs and market demand. They must not be too low to lose profits, nor should they be too high to lose market. Which should consider export tax rebates. Export tax rebate refers to the refund of the domestic tax paid in full or in part for the export of certain commodities prescribed by the state. It is a measure by which the state uses financial means to encourage export production and enhance export competitiveness. On February 18, 1994, the State Administration of Taxation issued the “Administrative Measures on Tax Retirement (Exemption) of Exported Goods” which is based on “Value Added by the People’s Republic of China.