根据国家税务总局的规定,从2003年1月1日起,生产企业免、抵、退税全面推行“口岸电子执法系统”。新系统的推行,对筹划“免、抵、退”税提出了新的课题,日益受到企业的关注。笔者的《充分用好免抵退,税收成本降下来》一文在2003年6月10日的《中国税务报》上刊登后,许多读者来电 According to the regulations of the State Administration of Taxation, from January 1, 2003 onwards, the “Exemption, Tax Credit and Tax Rebate for Production Enterprises” will be fully implemented and the “Port Electronic Law Enforcement System” will be implemented. The implementation of the new system has raised new issues for the planning of tax exemption, credit and refund, and has drawn increasing attention from enterprises. The author of “fully used to avoid setbacks, tax costs down,” a text in the June 10, 2003 “China Tax Newspaper” on the publication, many readers call