现行增值税分配体制是产生出口欠退税问题的根源,而出口退税的指标管理制度是产生出口退欠税问题的直接原因。完善措施有三:一是改革增值税的分配体制,逐步取消预算对退税的指标管理;二是加快信息化建设的步伐,实行信息资源共享;三是解决退税资金短缺的问题。 The current value-added tax distribution system is the root cause of the export tax rebate problem, while the export tax rebate target management system is the direct cause of the export tax rebate arrears. There are three measures to be perfected: one is to reform the distribution system of value added tax and gradually remove the budgetary management of the target of tax rebate; the other is to speed up the pace of information construction and implement the sharing of information resources; and the third is to solve the problem of shortage of tax rebates.