出口退税作为节能减排的政策工具之一,日益受到重视。其对环境的影响受到决策部门与学术界的广泛关注。降低和取消污染行业的出口退税是出口环节重要的绿色贸易手段,是促进节能减排一揽子政策措施的重要组成部分。本文通过分析近年来我国出口退税调整的宏观政策取向,试图分析出口退税的规模效应、结构效应、技术效应对节能减排的综合影响,并给出相关政策建议。 Export tax rebates as one of the policy tools for energy-saving emission reduction, more and more attention. Its impact on the environment has drawn wide attention from decision-making departments and academia. Reduce and cancel the export tax rebate pollution industry is an important part of the export of green means of trade, energy conservation and emission reduction is to promote a package of policy measures an important part. By analyzing the macro-policy orientation of China’s export tax rebate adjustment in recent years, this paper tries to analyze the comprehensive effect of the scale effect, structure effect and technical effect of export tax rebate on energy-saving and emission reduction, and gives relevant policy recommendations.