退税贷款为出口退税账户托管贷款的简称，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。
人们只是想得到房屋贷款，或者退税，或者他们的薪水。
People just want to get a home loan or get their tax refund or their paycheck.
她表示，还可以采取其他措施。例如：减少土地税、放宽抵押贷款限制、提高出口商增值税退税。
She said other steps could include reducing land taxes, easing curbs on mortgage lending and raising rebates of value-added taxes to exporters.
第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。
Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.
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