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问题	什么叫即征即退政策？？
释义	什么叫即征即退政策？？什么叫即征即退政策？即征即退是指对按税法规定缴纳的税款，由税务机关在征税时部分或全部退还纳税人的一种税收优惠。与出口退税先征后退、投资退税一并属于退税的范畴，其实质是一种特殊方式的免税和减税。即征即退与先征后退、先征后返相比，后者有比较严格的退税程序和管理规定，因此在退税时间上也有差异。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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