Then, it compares Chinese export rebate system with other countries' and proposes some recommendable suggestions to existing problems on our export rebate system.

然后对出口退税制度进行国际比较研究，提出完善我国出口退税制度的启示与建议；

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Fifth, the problem that how to build the target export rebate system of China built on the preceding analysis is discussed and the matching measures and strategies are put forward.

第五，基于前述分析，从五个方面阐述如何构建我国的目标出口退税机制，提出了配套改革的方法和策略。

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The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products; a low export rebate rate for agricultural products.

我国现行农产品出口退税制度中存在的主要问题是：农产品征税过程中存在较为严重的税收流失现象；农产品出口退税率偏低、退税不及时。

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