以国务院决定，1997年1月1日起，对生产企业自营出口或委托代理出口货物实行“免抵近”税办法。“免”即免征本环节增值税，“抵”即出口应退税额抵内销应纳税额，不足抵扣的部分则“退”。这一政策的实行，不仅仅是出口退税办法的改变，还会带来一系列的影响。总的估价是有利 With the decision of the State Council, effective from January 1, 1997, the “immediate-avoidance” tax measures shall be implemented for the production enterprises’ self-export or agent-exported goods. “Exempt” means exemption of this part of the VAT, “arrival” means that the export tax refund amount will be offset against the domestic sales tax amount, and the part less than deductible will be “refunded”. The implementation of this policy is not only a change in the export tax rebate method, but it will also bring about a series of effects. The overall valuation is favorable