等三个方面的问题，对出口欠退税现象的形成机理进行了探讨。
By answering these questions, the writer makes an anolysis about the formin mechanism of delayed export drawback.
导致出口退税延迟、欠退基数越滚越大的原因从表面看是每年出口退税财政预算资金不足，实际上是整个退税制度背后的制度性缺陷。
The reasons that result in drawback postponement, big arrearages are apparently lack of fiscal budget funds, but they are actually arisen by the shortcomings of export drawback system.
导致出口退税延迟、欠退基数越滚越大的原因从表面看是每年出口退税财政预算资金不足，实际上是整个退税制度背后的制度性缺陷。
The reasons that result in drawback postponement, big arrearages are apparently lack of fiscal budget funds, but they are actually arisen by the shortcomings of export drawback system.
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