我国对出口货物退税的计算,分为两种方法:有进出口经营权的生产企业自营出口或者委托外贸企业代理出口的货物,以及外商投资企业的出口货物,实行“免、抵、退”办法;未按“免、抵、退”办法退税的其他生产企业和外贸企业,实行“先征后退”办法。《企业会计制度》对“补贴收入” China’s calculation of export tax rebates can be divided into two methods: export-oriented manufacturing enterprises with their own import-export rights or those entrusted by foreign trade enterprises to export goods as well as the exported goods of foreign-invested enterprises, and implement “exemption, credit and refund” Measures were taken; other manufacturing enterprises and foreign trade enterprises that failed to refund the tax by the method of “exemption, credit or refund” should implement the “first levy and refund” approach. “Enterprise Accounting System” on the “subsidy income”