人民银行各分行、营业管理部,各国有独资商业银行、股份制商业银行,各省、自治区、直辖市及计划单列市外经贸委(厅、局)、国家税务局: 为支持出口企业扩大出口,解决出口企业短期流动资金困难,切实防范贷款风险,现就办理出口退税账户托管贷款业务通知如下: 一、出口退税账户托管贷款,是指商业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,向出口企业提供的以出口退税应收款作为还款保证的短期流动资金贷款。二、出口退税账户托管贷款对象为信誉良好,没有非法 All branches of the People’s Bank of China, business administration department, foreign-funded commercial banks and joint-stock commercial banks in all countries, and foreign economic and trade commissions (offices and bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and all state tax bureaus: export expansion in support of export enterprises Enterprise short-term liquidity difficulties, and effectively prevent the loan risk, is now on the export tax rebate account managed loan business notification is as follows: First, the export tax rebate account managed loans refers to commercial banks in order to solve export enterprises export tax rebate fails to arrive in time and short-term Funding difficulties, the export tax rebate accounts in the enterprise under the premise of the export enterprises to provide export tax rebate receivables as repayment of short-term liquidity loans. Second, the export tax rebate account managed loan object is reputable, there is no illegal