摘要随着我国外贸体制改革的不断深化,许多生产企业成为具有进出口经营权的企业,国家为鼓励其扩大出口,对这些生产企业的出口退税,实行了“免、抵、退”税办法,这对企业来说,无疑是一种政策优惠。可不少生产企业在其会计处理上,还不甚了解,在实务中还容易出错,因此出口退税的相关处理在企业中显得尤为重要。本文主要从出口退税额的计算和会计核算两个方面进行讨论,提出在出口退税核算中应该注意的相关问题。关键词:出口退税;生产企业;会计AbstractWith the system reform unceasing deepening of our country’s foreign trade, many manufacturing enterprises have become the right to operate import and export enterprises, the country to encourage the expansion of exports, for the tax rebate of the manufacturing enterprises, we carry out the" exemption, offset, retreat" tax measures, for this pair of enterprises, is undoubtedly a kind of favorable policies. But many manufacturing enterprises in the accounting treatment, still does not understand, event take error in practice, so the export tax rebate processing in the enterprise is especially important. This article mainly from the export tax rebate amount calculation and accounting two aspects to carry on the discussion, proposed in the export tax rebate accounting should pay attention to the relevant problems.Keyword: Export tax rebate; Production enterprises; Accounting1、引言出口退税机制是我国宏观调控对外进出口贸易的一个重要手段,出口货物退(免)税是国际贸易中通常采用的并为世界各国普遍接受的、目的在于鼓励各国出口货物公平竞争的一种退还或免征间接税(目前我国主要包括增值税、消费税)的税收措施。随着贸易的全球化,很多企业都有进出口贸易,正确的运用出口退税的政策,进行相关税务、会计处理成为企业日常业务的重要部分。2、出口退税的含义我国的出口货物退(免)税是指在国际贸易业务中,对我国报关出口的货物退还或免征其在国内各生产和流转环节按税法规定缴纳的增值税和消费税,即对增值税出口货物实行零税率,对消费税出口货物免税。增值税出口货...