深圳生产企业免抵退培训教材目录第一章：生产企业“免、抵、退”税基础知识...........................................................................7一、出口退税制度存在的基础原因.......................................................................................7二、出口退税制度的发展展望...............................................................................................7三、出口退税的企业范围.......................................................................................................7四、出口退税的货物范围.......................................................................................................81、一般退（免）税的货物范围.....................................................................................82、特准退（免）税货物范围.........................................................................................83、不予退税的免税出口货物.........................................................................................94、不予退（免）税的出口货物...................................................................................10五、出口货物退免税的方法.................................................................................................11（一）现行出口货物增值税的退（免）税办法.........................................................11（二）现行出口货物消费税的退（免）税办法.........................................................12六、出口货物的退税率.........................................................................................................12七、出口视同内销.................................................................................................................12（一）出口视同内销的情形：.....................................................................................12（二）出口视同内销的相关计算.............................................................................一三八、深圳市生产企业“免、抵、退”税管理架构.........................................................一三九、违法、违章的处理.....................................................................................................一三第二章：出口前应办理的相关手续.........................................................................................一五一、办理或变更工商营业执照的经营范围.....................................................................一五二、对外贸易经营者备案登记.........................................................................................一五三、海关注册登记.............................................................................................................一五四、电子口岸执法系统登记.............................................................................................一五五、进口购汇和出口核销登记.............................................................................................16六、出口企业退（免）税登记（须先办理一般纳税认定手续）.....................................16（一）认定.....................................................................................................................16（二）认定变更.............................................................................................................16（三）认定注销.............................................................................................................17七、商检登记.....
