在出口退税中,为防止骗税,现行制度规定的手续十分繁琐,程序十分复杂。企业产品出口后,从收集有关单据到退税申报,再到退税审核、审批结束,整个过程非常漫长。现行的出口退税分类管理办法也仅仅规定A、B类企业办理退税时可暂不提供收汇核销单。笔者认为这样的分类管理是远远不 In the export tax rebate, in order to prevent tax fraud, the current system provides for the procedure is very complicated, the procedure is very complicated. After the export of enterprise products, from collecting relevant documents to the tax rebate declaration, to the tax rebate audit, the approval is over, the whole process is very long. The current export tax rebate classification management approach also only provides that Class A and Class B enterprises can temporarily refuse to provide foreign exchange verification forms. I think such a classification management is far from