Firstly, it is indicated that the delay-paying problem essentially is the government delays refunding the export tax to the taxpayer.The situation has been improved.

• 首先，针对出口欠退税问题，作者经过分析指出，出口欠退税问题实质上是国家拖欠纳税人的公法之债，目前这一问题已经得到较好的解决。