出口退税账户托管贷款(以下简称出口退税贷款)是工商银行为解决出口企业出口退税款未能及时到账而出现短期资金困难,在对企业出口退税账户进行托管的前提下,向企业提供的以出口退税应收款作为主要还款来源的短期贷款。出口退税贷款业务的推出,立即得到了各方喝彩。它一方面为出 Export-tax rebate managed loans (hereinafter referred to as the export tax rebate loan) is the Industrial and Commercial Bank of China to solve the export tax rebate fails to arrive in time and short-term financial difficulties appear in the enterprise export tax rebate accounts under the premise of providing Export tax rebate receivables as the main source of repayment of short-term loans. The introduction of the export tax rebate loan business has immediately been applauded by all parties. It is out on the one hand