国家税务总局（关于印发（出口退税电子化管理办法）的通知）（国税发11996］79号）规定，为确保出口退税电子化管理工作的正常开展，及时、准确地为出口企业办理退税，出日企业申报退税单证录人计算机的方式原则上应采取由退税部门集中录人的方式，这一规定实施以来，保证了有 (State Administration of Taxation, Circular 11 of the State Administration of Taxation) (State Administration of Taxation, No. 11996, No. 79) stipulates that in order to ensure the normal implementation of the electronic management of export tax rebates and timely and accurately apply for tax rebates for export enterprises, the State Administration of Taxation Japanese enterprises to declare tax rebate documents recorded in the computer in principle should be taken by the tax rebate department to record the way people concentrate, since the implementation of this provision, to ensure that there is