一、目前生产企业“免、抵、退”税政策实施中存在的问题（一）退税审批滞后，加重企业负担。符合退税条件的生产企业，税务机关首先必须对其提供的出口单证进行审核，然而由于海关出具的出口货物报关单（退税专用联）较慢，往往一笔货物出口需要等上二三个月后才能取得出口报? First, the current manufacturing enterprises “exempt, arrived, retreat” tax policy implementation problems (A) tax rebate approval lagged, increasing the burden on enterprises. In line with the tax rebate conditions of production enterprises, the tax authorities must first provide the export documents for review, but due to the customs declaration of export goods (tax rebate dedicated link) is slow, often a shipment of goods need to wait for two or three months After the export can get newspaper?