北京市国家税务局：你局《关于出口退税几个政策问题的请示》（京国税进[1997]257号）悉。文中所提有关出口退税的问题，经研究，现批复如下：一、关于税制改革后生产企业委托出D的高税率，贵在产品是否给予退税的问题1994年税制改革后，实行了新的出口货物退（免）税管理办法 Beijing State Administration of Taxation: Your Bureau’s Request for Instructions on Some Policy Issues Concerning the Export Tax Rebate (Jing Guo Shui Jin [1997] No. 257) The issue of export tax rebates mentioned in the article has been approved as follows: 1. About the high tax rate commissioned by manufacturing enterprises after the tax reform, is there a question on whether your products should be subject to tax rebate? After the reform of the tax system in 1994, a new export was implemented Goods refund (exemption) tax management approach