内容摘要：

出口退税管理存在各种各样的执法风险，这既有工作量大的原因，又与缺少系统而全面的出口退税执法管理制度和政策可操作性不强密切相关。防范出口退税管理的执法风险，需要加强信息化建设，落实执法责任制，实现部门联动，提高整体执法能力。

关键词：出口退税　执法风险　防范

abstract：there exist various risks in law-execution concerning export rebate not only because of heavy workload but also correlated with the lack of systemic regimes and feasible policies of export rebate. precautions towards this issue include strengthening the construction of electronic tax administration, putting the system of responsibility for law enforcement into effect and enhancing coordinations among different departments of governments.

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