内容摘要：

出口退税在推动我国外向型经济发展方面正在扮演着重要的角色。但是，某些不法分子利用这一政策采取各种手段骗取出口退税，造成了国家税款的流失，弱化了出口退税的杠杆作用。本文从当前我国出口骗税的特点入手，有针对性地提出了完善增值税制度、完善出口退税政策体系、建立协调机制和加大惩治力度等治理出口骗税的对策。

关键词：出口退税　出口骗税　增值税

abstract：export rebate policy is playing an important role in promoting the development of export-oriented economy in china. however, those who disobey have made use of this policy to gain by cheating, which results in great loss of state revenue and weakness of the role of export rebate. starting with an analysis of characteristics of current export tax fraud in china, this paper proposes some countermeasures, such as perfecting the vat system and the export rebate policies, establishing a coordination mechanism and severer punishment.

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