我国从1985年开始实行的出口退税制度,根据经济形势发展变化经历了多次调整。1994年税制改革后,按照退税规定,17%的增值税应该全部退掉。1995年我国第一次出现了出口欠退税现象,对此,国务院从1995年7月1日起调低出口退税率:农产品和煤炭出口退税率为3%、农业加工品和适用13%增值税税率的其他货物为10%、适用17%增值税税率的货物则为14%。1996年,将以上三种退 The system of export tax rebate implemented in our country since 1985 has undergone many adjustments in light of the development and changes in the economic situation. After the tax system reform in 1994, 17% VAT should be completely withdrawn according to the tax refund regulations. In 1995, for the first time in China, there was a phenomenon of export tax rebates. In this regard, the State Council lowered the export tax rebate rate from July 1, 1995: the export tax rebate rate of agricultural products and coal is 3%, the agricultural processed products and the applicable value-added tax of 13% Other goods with a tax rate of 10% and goods subject to a 17% VAT rate of 14%. In 1996, the above three kinds of retreat