Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.

出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。

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From 1985, we began to put forward the system that put tax on import goods and repay tax on export goods, which proved that we have established the system of export tax refund.

从1985年起，我国实行对进口产品征税、对出口产品退、免税办法，标志着我国现行出口退税制度的建立。

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Export refund is an export tax promotion mechanism, as it encourage fair competition of country's export goods, it has became vulgate international tradition.

出口退税是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。

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