自2004年1月1日起实施以“新账不欠,老账要还,完善机制,共同负担”为原则的出口退税新政策以来,已经有一年多的时间。在这一年多的磨合期里,有实践中的尝试,也有理论上的探讨。就出口欠退税而言,成效比较令人满意。2004年一次性全部偿还了过去欠企业的2000多亿元出口退税款,提 Since January 1, 2004, a new export tax rebate policy has been implemented for more than a year since January 1, 2004 with the principle of “new accounts are not in arrears, old accounts are to be paid off, mechanisms are improved, and co-payment is the principle.” In the run-in period of more than a year, there are practical attempts and theoretical discussions. In terms of export tax rebates, the results are satisfactory. One-time lump-sum repayments of over 200 billion yuan of export tax rebates owed by enterprises in previous lumps were made in 2004 and mentioned