生产企业出口退税教学探析

The Exploration on the Teaching of Manufacturing Enterprises Export Tax Rebate

有进出口经营权的生产企业在出口时,其增值税实行免、抵、退政策,该政策的计算过程非常复杂,在教学过程中是个难点,多数学生不能理解,为解决此为题,本文从出口退税目的出发,对整个过程由浅到深,进行剖析,让学生理解最终出口退税计算方法的原理和过程,进而掌握生产企业出口退税的计算方法。

This paper has analyzed the whole process of the export tax rebate from shallow to deep,it aims to make the students understand the calculation method principle and process of the export tax rebate,and to master the calculation method of the export tax rebate.