我国自从成为WTO的一员之后,享受到了很多的世贸成员国权力,但是我们需要承担的义务也应当完成,也就是尽快地完善以及建立起适应WTO市场经济的相关法制体系。税收是我国的一项很重要的市场经济体系,而出口退税作为其中的一部分,严重影响着外贸经济。本文主要说明了出口退税政策调整对外贸经济的不利因素以及有利因素。 Since China became a member of the WTO, it has enjoyed a lot of power of the WTO members, but the obligations that we need to undertake should also be fulfilled, that is, we must complete as soon as possible and establish a relevant legal system that adapts to the WTO market economy. Taxation is a very important market economic system in China, and export tax rebate as a part of it seriously affects the foreign trade economy. This article mainly explains the unfavorable factors and favorable factors for the adjustment of export tax rebate policy to foreign trade economy.