以公平竞争为原则，而不是以“彻底退税”为教条设计出口退税政策作为增值税和消费税制度重要组成部分的出口退（免）税制度还不健全，矛盾突出，集中表现为纳税人要求依法按增值税税率“彻底退税”，而国家基于征少遇多（骗税、免税造成）实行按购定的退税率“有限退税”的矛 The principle of fair competition, rather than the “complete tax rebate” as the dogma The design of export tax rebate policy As an important part of the value-added tax and consumer tax system, the export tax rebate (exemption) system is not perfect, the contradiction is prominent, focused on the taxpayer requirements in accordance with the law According to the value-added tax rate “thorough tax rebate”, and the state based on the case of less than many (tax fraud, tax-free) to implement the purchase of the tax rebate rate of “limited tax rebate” spear