我国现行出口退税机制已不能适应外贸和经济快速发展的要求,突出表现为出口退税资金无法及时得到保证,欠退税问题十分严重。为彻底解决这一问题,本文提出应在找出形成欠退税根本原因的基础上,采取改革增值税的分享体制,取消预算对退税的指标管理等政策主张。 The current export tax rebate mechanism in our country can no longer meet the requirements of the rapid development of foreign trade and economy. It highlights the fact that the export tax rebate funds can not be guaranteed in time, and the problem of tax rebates is very serious. In order to completely solve this problem, this paper proposes that the policy of reforming the VAT sharing system and eliminating the budgetary management of the tax rebate should be taken on the basis of identifying the root causes of the under-refundable tax.