出口退税到底怎么计算？ - 知乎
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增值税的出口退税其实并不难。 以生产企业(一般纳税人)为例可以简化为几步骤. 第一计算不能免征和抵扣的税额，因为许多情况下增值税率与退税率是不一致的，利用两个率的差额乘以fob(离岸价)即可得。
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