在执行出口货物退免税政策时，必须正确计算出口货物不允许扣除的进项税额，其计算的基数是“商品的出口额”，而不是为生产出口商品“购进材料的金额”。贵刊１９９８年第３期《增值税会计处理综合例释》一文第２６条、３１条不符合现行出口退税政策规定的计算。现以原文... In the implementation of the export tax rebate policy, you must correctly calculate the amount of input tax that is not allowed to be deducted from exports, which is calculated based on the “exports of commodities” rather than “the amount of purchased materials” for the production of export commodities. Article 36, No. 3, 1998, Article 26 and Article 31 of the “Comprehensive Explanations of Value Added Tax Accounting Treatment” are not in line with the provisions of the current export tax rebate policy. Now in the original ...