面对近年来我国出口退税迅猛增长及骗税活动猖獗的基本态势,为及时扭转出口退税额高跳增长、严重冲击中央财政收支平衡的局面,进一步完善出口退税政策,以更好地抑制和打击骗税等行为,我们对有关部门提出的几个出口退税改革方案作了进一步的比较研究。我们认为,考虑中央财政的实际承受力和进一步鼓励外贸的稳步发展,比较可行的思路是进一步降低 Faced with the fundamental trend of China’s rapid growth of export tax rebates in recent years and the rampant tax fraud activities, in order to reverse the rapid growth of export tax rebates in a timely manner, seriously impact the central government’s fiscal balance, and further improve the export tax rebate policy to better curb the Combating tax fraud and other acts, we made a further comparative study of several export tax rebate reform proposals put forward by relevant departments. We think it is more feasible to think about the actual affordability of the central finance and to encourage the steady development of foreign trade to further reduce