一、出口退税机制改革后存在的问题 (一)出口退税负担畸轻畸重。 从理论上说,出口退税的负担机制应与税收收入分享的财政体制保持一致性,即如果增值税收入全部归属于中央财政,则出口退税应由中央财政全部承担:如果增值税作为中央财政与地方财政的共享税,那么,出口退税应由中央财政与地方财政共同负担。从市场经济比较发达的国家实践看,基本上都实行了这种负担体制,因为这种负担体制不仅有利于协调中央财政与地方财政之间的关系,实现权、责、利的最佳结 First, the export tax rebate mechanism for the reform of existing problems (A) the burden of export tax rebate modest. In theory, the mechanism of the burden of export tax rebates should be consistent with the fiscal system of tax revenue sharing. That is, if all the VAT revenues belong to the central finance, the export tax rebate should be entirely borne by the central finance: if VAT is used as the central fiscal and Local fiscal sharing tax, then the export tax rebate should be shared by the central government and local finance. From the point of view of the practice of a country with a more developed market economy, such a system of burdens is basically practiced because such a system of burdens not only helps to coordinate the relationship between the central government and local governments and achieve the best conclusion of power, responsibility and profit