出于公平税负、促进本国经济增长和符合国际惯例的考虑,出口退税制度被国际社会广泛接受。近年来出口贸易对中国的经济增长产生了重大的推动作用,其中出口退税制度功不可没。中国的出口退税制度虽几经变革,但是仍然存在着出口退税资金紧缺,退税结构不合理等问题。针对这些问题作者提出了一些颇具可行性的措施。 For the sake of fair tax burden, promoting domestic economic growth and complying with international practice, the export tax rebate system is widely accepted by the international community. In recent years, the export trade has played a significant role in promoting China’s economic growth. The export tax rebate system has contributed to this. Although China’s export tax rebate system has been changed several times, but there is still a shortage of export tax rebates, tax rebate structure is not reasonable and so on. The authors of these questions put forward some feasible measures.