近年来,随着我国出口规模的日益扩大,出口退税的规模也迅速膨胀。出口退税指标严重不足、退税资金滞后已经成为公认的制约我国外贸出口快速增长的瓶颈问题。由于退税政策不能及时兑现,旧账加新账,使应退未退税款如“滚雪球”般越滚越大。对此,笔者试从分析出口退税指标不足的原 In recent years, with the continuous expansion of the scale of China’s exports, the scale of export tax rebates has also rapidly expanded. A serious lack of export tax rebate indicators, the delay in tax rebates has become a recognized bottleneck restricting the rapid growth of China’s exports. As the tax rebate policy can not be honored in time, the old account plus new accounts, so should be refunded tax refund as “snowball” more and more. In this regard, I try to analyze the original lack of export tax rebate indicators