退库制度是国家一项极其重要的宏观管理制度。该制度自建立以来,对调动企业纳税积极性以及代征代扣单位的工作热情起到了至关重要的作用,强有力地促进了国家和地方经济的提高和发展。但客观地看,目前国家退库制度尚不完善,不利于国家税收的基本稳定。因此,完善退库制度,加强退库管理,已成为摆在我们面前的一项重要任务。 The withdrawal system is an extremely important macro-management system of the country. Since its establishment, the system has played a crucial role in mobilizing the enthusiasm of enterprises in tax payment and in collecting and withholding units, and has effectively promoted the improvement and development of the national and local economy. However, objectively speaking, the current national withdrawal system is still not perfect, which is not conducive to the basic stability of the national tax revenue. Therefore, perfecting the system of withdrawing the warehousing and strengthening the management of refunding the warehousing have become an important task for us.