我国自１９８５年开始实行的出口退税政策，对鼓励和扩大出口创汇，支持外贸体制改革，促进国民经济的发展起了十分重要的作用。但在出口退税的管理上也存在许多严重的问题，比如财政退税资金不足引起该退税的没有退税或没有及时退税、少征多退或多征少退、骗取出口退税的... The export tax rebate policy implemented in our country since 1985 has played a very important role in encouraging and expanding export foreign exchange earnings, supporting the reform of the foreign trade system and promoting the development of the national economy. However, there are still many serious problems in the administration of export tax rebates, such as the lack of tax rebates, the lack of tax rebates or the timely refund of tax rebates, the reduction of tax rebates or the levy of export rebates.