据生产企业出口货物“免、抵、退”税政策规定,由于存在出口货物征、退税率的差距,免、抵、退税不予免征和抵扣税额部分应从进项税额中转入成本,若进项税额不足抵减,“应交税金——应交增值税”科目将会出现贷方余额,造成出口货物不仅不退税而且征税的“倒交税”问题。出现这一 According to the tax exemption, tax rebate and refund policy for export goods of manufacturing enterprises, due to the existence of the difference between the levying and tax rebate rate of export goods, the exemption and deductible part of tax exemption, deductible and tax rebate should be transferred from the input tax to the cost. If If the input tax amount is insufficiently offset, the “credit payable - VAT payable” account will have a credit balance, resulting in the problem of “pouring tax” of export tax not only without tax refund but also tax collection. This appears