编辑部： 我司是生产速冻蔬菜的外资企业，产品征税率为１０％，退税率为５％。在产品按单时，自营出口和出售给外贸企业所产生的税负相差甚大，具体实例如下： 一、自营出口： 产品进项税额： ８６７．２４元；外销离岸价： １０３５０．００元；销项税额＝１０３５０．００ Editorial Department: Division I is the production of frozen vegetables foreign-funded enterprises, product tax rate of 10%, the tax rebate rate of 5%. In the case of a single product, the tax burden on self-supporting export and sale to foreign trade enterprises varies greatly. Specific examples are as follows: I. Export by self: tax on product input: 867.24 yuan; export FOB: 10350.00 yuan ; Output tax = 10350.00