自2004年1月1日起,我国从降低出口退税率、建立中央与地方共同负担出口退税额、累计欠退税由中央财政负担等五个方面对出口退税进行了改革。这项改革引起了社会各界的普遍关注。改革的主要内容包括:一是对出口退税率进行结构性调整,出口退税率自2004年1月1日起平均降低3个百分点;二是加大中央财政对出口退税的支持力度,即从2003年起,中央进 Since January 1, 2004, China has carried out reforms on export tax rebates in five respects of lowering the export tax rebate rate, establishing the amount of export tax rebate shared by the central and local governments, and accumulating tax rebates owed by the central government. This reform has aroused the widespread concern of all sectors of society. The main contents of the reform include: First, the structural adjustment of the export tax rebate rate, the export tax rebate rate since January 1, 2004 on average reduced by 3 percentage points; second is to increase the central government’s support for the export tax rebate, that is, from 2003 From the year onward, the Central Government entered