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为鼓励企业扩大出口,外经贸部、中国人民银行、国家税务总局联合下发了《中国人民银行、对外经济合作部、国家税务总局关于办理出口退税账户托管业务的通知》（以下简称“276号文件”）。该通知规定,出口退税托管贷款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短缺,在对企业出口退税账户进行托管的前提下,向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。出口退税专用账户的退税款是出口企业偿还贷款的保证,商业银行应要求企业在退税款到位后归还该项贷款本息,必要时商业银行可以根据贷款风险程度要求出口企业提供其他担保。
In order to encourage enterprises to expand their exports, the MOFTEC, the PBOC and the State Administration of Taxation jointly issued the “Notice of the People's Bank of China, the Ministry of Foreign Economic Cooperation and the State Administration of Taxation on Handling Escrow Services for Export Rebate Accounts” (hereinafter referred to as “No. 276 file”). The notice stipulates that the export tax rebate managed loans refers to the commercial banks in order to solve export enterprises failed to timely arrive at the export tax rebate short-term shortage of funds in the enterprise export tax rebate accounts under the premise of providing the export tax rebate should be provided to enterprises Receipts as short-term liquidity loans guarantee repayment. The tax refund for the special account for export tax refund is the guarantee for the loan repayments by the exporting enterprise. The commercial bank shall require the enterprise to return the principal and interest of the loan after the tax refund is put in place. If necessary, the commercial bank may provide the export enterprise with other guarantees according to the loan risk degree.