目前,对外承包贸易方式成为了提高社会经济发展的关键因素,全国各地对外承包出口贸易规模不断扩大,频率逐渐增多,成为推动当地经济,实现国际贸易有序发展的基础保障。其中,对外承包出口贸易采取何种贸易方式,采取何种证免方式,需要哪些部门的批准方式等已经成为了现阶段作为主要的问题。笔者针对这些问题,于下文中着重探讨施工企业出口退税所存在的问题以及发展措施。 At present, the foreign contracted trade has become the key factor for improving social and economic development. The scale of foreign contracted export trade across the country has been constantly expanding and increasing in frequency, becoming the basic guarantee for promoting the local economy and achieving the orderly development of international trade. Among them, foreign trade and export trade to take what kind of trade, what kind of permit exemption, which departments need to approve the way has become the current issue as the main issue. In response to these problems, the author focuses on the problems existing in the export tax rebates for construction enterprises and the measures for their development.