编辑同志: 我们是一家生产电动玩具产品的企业。最近,我公司同深圳一家外贸公司连续签订了多份代理出口的协议。听说出口产品可以享受退还增值税的优惠政策,所以我们也向主管我公司税收业务的税务人员进行了咨询。他告诉我们说:若想享受出口退税的政策,首先就要在财务核算上将出口产品的进项税额同内销货物的进项税额进严格地划分,否则,出口产品的进项税额不能抵扣。可在实际操作中,由于我们在购进原材料时,根本就不知道所购材料是用于生产出口产品的,还是用于生产内销产品的,就是偶尔知道了所 Edit comrades: We are a manufacturer of electric toy products business. Recently, our company and Shenzhen, a foreign trade company signed a number of consecutive export agent agreement. I heard that export products can enjoy the preferential policy of VAT refund, so we also consulted the tax officers in charge of the taxation business of our company. He told us: If we want to enjoy the policy of export tax rebate, we must first strictly divide the input tax of export products into the input tax of domestic sales goods in financial accounting. Otherwise, the input tax of export products can not be deducted. In practice, since we did not know at the time of purchase of raw materials that the materials purchased were for the production of export products, or were used for the production of domestic products, we occasionally knew