你院(1995)鄂执函字第5号请示收悉.经研究,答复如下:根据国家税务总局《出口货物退(免)税管理办法》的有关规定,企业出口退税款,在国家税务机关审查批准后,须经特定程序通过银行(国库)办理退库手续退给出口企业.国家税务机关只是企业出口退税的审核、审批机关,并不持有退税款项,故人民法院不能依据民事诉讼法第二百二十八条的规定,要求税务机关直接划拔被执行人应得退税款项,但可依照民事诉讼法的有关规定,要求税务机关提供被执行人在银行的退税帐户、退税数额及退税时间等情况,并依据税务机关提供的被执行人的退税帐户,依法通知有关银行对需执行的款项予以冻结或划 According to the relevant provisions of the Measures of the State Administration of Taxation on the Administrative Measures on the Tax Refund (Exemption) of Export Goods, the export tax refund for the enterprise shall be paid at the State Taxation Administration After the examination and approval, it shall be returned to the exporting enterprise through the bank (treasury) with the formalities for withdrawal of the returned goods through a special procedure. The state taxation authority is only the reviewing and approving authority of the enterprise’s export tax rebate and does not hold the tax rebate money. Therefore, the people’s court can not rely on the civil procedural law Article 228 requires the tax authorities to draw directly the amount of the tax rebate due by the party subject to enforcement, but according to the relevant provisions of the Civil Procedure Law, the tax authorities may be required to provide the tax authorities with the tax rebate account of the party being executed, the amount of the tax rebate and Tax refund time and other circumstances, and in accordance with the tax authorities to be executed by the tax rebate account, according to the law to inform the banks to be implemented on the freeze or plan