出口退税制度作为一项财政激励机制，已经被世界许多国家和地区广泛采用。１００多个ＷＴＯ成员国都积极运用作为国际惯例的出口退税政策来促进本国外贸产品的出口。我国为了拉动内需、扩大出口也采用出口货物退（免）税政策并取得了一定效果。但是，从基层税务人员在实际工作? Export tax rebate system as a financial incentive mechanism has been widely adopted in many countries and regions in the world. More than 100 WTO member countries are actively applying the export tax rebate policy as an international practice to promote the export of their foreign trade products. In order to boost domestic demand and expand exports, China also adopted a tax refund (exemption) policy on export goods and achieved some results. However, from the grassroots tax officers in the actual work?