《涉外税务》编辑部：您好！我是《涉外税务》的读者，在一家中外合资企业从事会计工作，现就我公司委托出口自产货物能否按照“免、抵、退”税收管理办法实行的问题寻求政策依据，情况如下：一、我公司是具有出口经营权的生产企业，由于各种原因97年度分别委托二家关联企业（ “Foreign Tax” Editorial Department: Hello! I am a reader of “Foreign Taxation” who is engaged in accounting work in a Sino-foreign equity joint venture. I now seek policy basis for the question whether the company’s entrusted export self-produced goods can be implemented in accordance with the “Exempt, Credit, and Retirement” taxation management measures. The situation is as follows: 1. Our company is a production enterprise with the right to export management. For various reasons, we entrusted two affiliated companies in 1997 (