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出口退税申报时限是出口退税制度中的一项重要规定.本文对我国现行出口退税申报时限制度存在的问题进行了梳理,分析了产生问题的原因,并从加快立法进程和完善税收征管的角度提出了相应的政策完善建议.“,”Time limit of export rebate declaration is an important provision in export rebate system. This paper summarizes current issues in provisions concerning time limit of export rebate declaration and analyzes their causes. Furthermore, it puts forward some policy suggestions from the viewpoint of accelerating the legislative process and improving tax administration.