我国增值税制度存在税率档次过多且不够统一、未实行普遍征收、税收优惠政策破坏抵扣链条的完整性、以票管税以及存在大量的小规模纳税人等制度缺陷,使得出口退税出现少退、多退以及骗税的后果,长此以往,必将对出口退税以及增值税本身产生极大的危害。 China’s VAT system exists excessive and not uniform tax rates, the general implementation of the collection, preferential tax policies to undermine the integrity of the deduction chain to vote in charge of tax and the existence of a large number of small-scale taxpayers and other institutional deficiencies, making export tax rebates appear less If the tax refund is delayed and returned, the consequences of tax fraud will be tremendously jeopardized in the long run if the tax rebates are to be exported as well as the VAT itself.