一、现行出口退税问题的实证分析 (一)出口退税计划指标和应退税额之间存在缺口 目前,我国出口退税的金额是作为财政预算支出的一部分,以计划额度形式下达的,其本身就缺乏一定的灵活性。在安排出口退税计划时,由于国家财力有限,几乎每年退税预算都有缺口。例如1995年国家财政安排退税计划550亿元,而1994年应退未退税款结 First, the current empirical analysis of the export tax rebate (a) the export tax rebate between the planned index and the amount of the tax rebate There is a gap Currently, the amount of China’s export tax rebate as a part of the budget expenditures, the planned amount of the form of the lack of its own A certain degree of flexibility. In arranging the export tax rebate plan, due to the limited state financial resources, almost every year there is a gap in the tax rebate budget. For example, in 1995, the state treasury arranged a tax rebate plan of 55 billion yuan, while in 1994 it should refund the non-refundable tax payment