一、建立完善和高效的增值税征管体系从税收征收的角度看，出口退还的税收是在出口前几个环节已经征收的税收，所以出口退税是以税收已缴纳为基本前提的。我国现行出口退税实践中出现的矛盾，从根本上说均属于征收和退税两个环节相互脱节和监管上存在漏洞造成的。要使出口退税 First, the establishment of a sound and efficient VAT collection and management system From the point of view of tax collection, the export tax refund is already collected several times before the export tax revenue, export tax rebates are based on the tax has been paid as the basic premise. The contradictions that arise in the practice of China’s current export tax rebate practice are fundamentally caused by the fact that the two links of expropriation and refund are out of line with each other and the regulatory loopholes exist. To make export tax rebates