免抵退税办法，是指出口环节免征增值税，对应的进项税额抵减应纳增值税税额，未抵减完的部分予以退还；免退税办法，是指出口环节免征增值税，对应的进项税额予以退还。
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McKenzie will be based at BAS's headquarters in Cambridge for the remainder of the year, but he has previously overwintered in Antarctica. "When the winter comes, you feel this incredible sense of freedom as most people leave," he says.
-writer: DictWriter
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