本文针对外贸企业出口退税现状、政策变迁以及实务管控过程中必要的风险分析,提出应对对策,有助于企业出口退税财务人员在办理退税时抓住关键控制点,避免出现不必要的延缓或者不能退税的情况发生,为企业在办理出口退税过程中节约成本和提高出口退税效率。 In view of the status quo of foreign trade enterprises export tax rebates, policy changes and the necessary risk analysis in the process of practical control, put forward countermeasures to help enterprises export tax rebate financial officers grasp the key control points in the processing of tax rebates to avoid unnecessary delays or not Tax rebate occurred, for enterprises in the process of export tax rebates to save costs and improve the efficiency of export tax rebates.