一直以来,国家对实行“免抵退”税管理办法中单证不齐部分出口货物,都有“不能办理退税、应视同内销征税”的规定,但其计算方法一直没有给予明确。在2002年最新颁布的《生产企业出口货物“免、抵、退”税管理操作规程》(国税发[2002]11号)中,只规定了“企业自报关出口之日起超过6个月末收齐有 All along, the state has imposed the “tax refunds that can not be handled and it should be regarded as taxed on the domestic market” for the export of goods with irregularities in the documents on the administration of tax exemption and retreat, but the method of calculation has not been clearly defined. In the newly promulgated “Regulations on Administration of Tax Exemptions, Debitances and Rebates” of Goods Exported by Manufactures in 2002 (Guoshuifa [2002] No. 11), only the stipulations that "the enterprises have expired after the expiry of 6 months from the date of export declaration Qi together