出口货物退(免)税是指国家对报关离境的出口货物退还其在国内各生产环节和流转环节按税法规定缴纳的增值税和消费税。

Exports to draw back (exempt) tax is the value-added tax and the excise tax to refund the tax of its domestic production and circulation areas for the departure of the country's exports of goods.

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第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。

Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.

youdao

第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。

Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.

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