新的僧后税条例实行后，在处理进出口税收问题上存在着两个不到应的现象，需要逐步加以解决。我国颁布的新增值税条例，是按商品整体说员设计税率的，在处理进出口商员的税收上，采取了国际上的通常作法，即规定进口征税，不允许扣除任何税款；出口退说，实行出口商品税率为零 After the implementation of the new after-tax regulations, there are two unsatisfactory problems in dealing with import and export taxation, which need to be gradually resolved. The new value-added tax regulations promulgated by China are based on the overall tax rate for merchandise narrators. In handling the taxation of importers and exporters, an international practice has been adopted, that is, import taxation is stipulated and no tax deduction is allowed; exports Retreat, the implementation of export commodity tax rate is zero