一、出口退税的基本含义出口退税是税式支出的一个重要项目,是指对已报关离境的产品,由税务机关将其在出口前的生产和流通各环节中已经缴纳的国内流转税税款退还给出口企业。它是伴随着国际贸易的发展逐渐形成的一种独特的税收优惠方法。最早可追溯到15世纪资本主义发展的初期。在资本原始积累时期,重商主义者就提出,国家应设置高额奖金或实行其它鼓励措施以促进本国商品输出国外,换回黄金。欧洲工业国家在资本主义上升时期开始实行出口退税办法。随着对外贸易的扩大,出口退税逐步形成制度。二战结束后,出口退税制度不仅在发达国家而且也在发展中国家得到了 First, the basic meaning of the export tax rebate Export tax rebate is an important item of tax expenditures, refers to the customs clearance of the product has been declared by the tax authorities in its production and circulation of all links have been paid domestic circulation tax Refunded to export enterprises. It is a unique method of tax preferential treatment that is gradually formed along with the development of international trade. The earliest dates back to the beginning of the development of capitalism in the 15th century. During the primitive accumulation of capital, mercantilists proposed that the state should set high bonuses or implement other incentives to promote the export of its goods abroad in exchange for gold. European industrialized countries started to implement the export tax rebate method in the period of rising capitalism. With the expansion of foreign trade, export tax rebate gradually formed a system. After World War II, the export tax rebate system was not only available in the developed countries but also in the developing countries