本文所研究的出口退税程序在性质上属于“权力关系说”意义上的行政程序,并将主要以“管理性”规范作为中心。出口退税程序应当确立权利与效率并重的目标模式,并将公正原则、公开原则和效率原则作为基本原则。本文主要对出口退税管理程序中争议较大、亟待确立的出口退税申报管理、申报凭证管理、分类管理、清算管理、代理管理等若干制度进行研究。 The export tax refund procedure studied in this paper belongs to the administrative procedure in the sense of “power relationship theory” in nature and will mainly focus on the “management” norms. The export tax rebate procedure should establish the target mode of equal emphasis on rights and efficiency and take the principles of fairness, openness and efficiency as its basic principles. This paper mainly studies some systems such as controversial issues in the export tax rebate management procedure, the application of the export tax rebate declaration management, declaration voucher management, classification management, liquidation management and agency management.