内容摘要：

出口货物退（免）税期限是出口退税制度的重要组成要素之一。本文归纳了我国目前有关该期限的规定，分析了其存在的不足，提出了应明确法定支付退税期限等建议。

关键词：出口货物退（免）税　期限　执法风险

abstract:time limit of export rebate (exemption) is a crucial element for export rebate system.this paper summarizes current provisions concerning time limit of export rebate in china,analyzes its existing deficiencies,and puts forward some suggestions such as defining a statutory time limit of export rebate payment.

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