按照国际惯例，对出口货物实行增值税零税率政策。实行零税率，不仅免征该货物在出口环节的应纳税额，而且还要退还其以前环节已纳税款，称之为出口免税并退税。为叙述方便，本文一律简称出口退（免）税。免征出口环节的应纳税额与退还以前环节已纳税款之和，等于出口货物离岸 In accordance with international practice, export tax zero value-added tax policy. The implementation of a zero tax rate will not only exempt the tax payable of the goods at the export link, but also return the tax already paid in the previous link, which is called export tax exemption and refund. For the convenience of narration, this article will be referred to as export tax refund (exemption). The sum of the tax payable for the exemption of export and the tax paid for the refund of previous taxes is equivalent to the export of goods offshore