国家税务总局出台《关于出口货物退(免)税有关问题的通知》(国税函[2010]1号)规定,对部分企业出口货物因原政策规定所导致其留抵税额无法消化的,经所在地税务机关核实无误后,可以一次性按退税办理。对此新规,企业该如何理解呢?一、新政策出台具有针对性国税函[2010]1号文的出台,主要是针对《国家税务总局关于印发〈生产企业 The Circular of the State Administration of Taxation on Relevant Issues Concerning the Tax Refund (Exemption) of Export Goods (Guoshuihan [2010] No. 1) stipulates that due to the fact that the export credit of some enterprises can not be digested due to the provisions of the original policies, After the verification of the authority, it can be handled in a one-time tax refund. To this new regulation, how to understand the enterprise? First, the introduction of the new policy with a targeted Guo Shui Han [2010] No. 1 issue, mainly for the “State Administration of Taxation on the issuance of” manufacturing enterprises