“免、抵、退”税是出口退税的一种主要方式。虽然“免、抵、退”税方法思路新颖、设计科学,但较为复杂,特别是在发生进料加工、国内免税购进原材料的情况下,涉及两个“抵减额”(退税抵减额和不予免抵退税的抵减额)的处理时,令人费解。本文将从出口退税理论的角度对它作一深层次的解析,以寻找其计算方法和会计核算的规律性。 “Free, credit, refund” tax is a major export tax rebate. Although the methods of tax exemption, credit and refund are innovative and scientific in design, they are more complicated. In particular, in the case of raw materials processing and the domestic tax-free purchase of raw materials, there are two “credits” (tax credits) And the amount of credit that is not exempt from tax rebate) are puzzling. This article will make an in-depth analysis of it from the point of view of export tax rebate theory in order to find its calculation method and the regularity of accounting.