我国出口退税政策由于长期受到财政尤其是中央财力的约束 ,进出口税收征管水平跟不上进出口贸易增长等因素的制约 ,存在着出口退税率政策不断调整变化引发的问题及出口退税款拖欠时间长等诸多问题。我国目前采取的用出口退税银行帐户托管贷款的办法虽暂时缓解了出口退税拖欠的矛盾 ,却又引起财政、银行和企业三方的矛盾 ,使得国家信用风险向银行信用风险转移。现行出口退税政策和制度必须重新选择 ,从而及早解决所引发的矛盾。 China’s export tax rebate policy has been constrained by finances, especially by the central government, and the level of import and export tax collection cannot keep up with the growth of import and export trade. There are problems caused by the continuous adjustment of export tax rebate rate policy and the long period of default on export tax rebates. And many other issues. At present, China’s current method of using the export tax rebate bank account custody loan temporarily relieved the contradiction of the export tax rebates, but it also caused conflicts among the fiscal, banking and corporate parties, which caused the transfer of national credit risk to bank credit risk. The existing export tax rebate policy and system must be re-selected so as to resolve the contradictions caused earlier.