什么是“免、抵、退”税办法 “免、抵、退”税是国家对出口自产货物的生产企业实行的有关出口退税的管理办法。其中的“免税”，是指对生产企业出口的自产货物，免征其销售环节增值税。“抵税”，是指主产企业出口自产货物所耗用的原材料、零部件、燃料、动力等所含应子退还的 What is the “exemption, credit and tax refund” The “exemption, credit and refund” tax is the state’s administrative measures on export tax rebates imposed on manufacturing enterprises that export their own goods. The “tax exemption” refers to the self-produced goods exported by the manufacturing enterprises, and is exempt from the sales value added tax. “Tax credit” means the raw materials, spare parts, fuels, power, etc. contained in the main producing enterprises for exporting their own goods should be refunded