一、全面实行免、抵、退税后出口退税管理中存在的漏洞全面实行免抵退税政策是我国针对不断变化的国际市场，为缓解退税指标严重短缺的状况，减轻企业资金压力，防止利用出口退税政策骗取出口退税款，审时度势做出的决策。对税务机关而言，由于出口退税业务的独特性、专业性，? First, the full implementation of exemption, credit, tax rebates in the export tax rebate management after the existence of loopholes in the full implementation of exemption from tax rebate policy China is constantly changing for the international market, in order to alleviate the serious shortage of tax rebate indicators, reduce the pressure on corporate funds to prevent the use of exports Tax rebate policy to defraud the export tax rebate, to assess the situation to make the decision. For the tax authorities, due to the uniqueness and professionalism of the export tax rebate business,