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近年来,出口欠退税形成的隐形财政赤字和负担,已经成为困扰国家财政和出口企业正常经营的一大问题。作者在分析形成原因的同时,提出了解决该问题的建议。
In recent years, the invisible fiscal deficit and burden caused by the export tax rebate have become a major issue disturbing the normal operation of state finance and export enterprises. While analyzing the causes of formation, the author put forward some suggestions to solve this problem.