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问题	补退税额是什么意思 -法律知识
释义	法律分析：应补(退)税就是当期应纳税额与本期已预缴税额之间的差，如果为正数就是应补税额，如果为负数就是应退税额。法律依据：《中华人民共和国海关关于补税和退税所适用的税率的规定》第六条对由于税则归类的改变、完税价格的审定或其他工作差错而需补征税款时，应按原征税日期所施行的税则税率计征。第七条对于批准缓税进口的货物，以后缴税时，不论是分期或一次缴清税款，都应按货物原进口日所施行的税率计征税款。
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