摘要:出口退税是指国家为增强出口商品价格竞争能力，由税务部门将商品中所含的间接税退还给出口商，从而使出口商品以减免税收后的价格进入国际市场参与竞争的一种政策制度。我国是从1985年开始实行出口退税政策，现目前已经有了接近三十年的发展了，从2004年1月1日起,我国实行新的出口退税政策,它是在对出口退税机制进行重大改革的基础上推出的。同时提出了新的改革，新政策的五大改革措施是:对出口退税率进行结构性调整;建立中央和地方政府共同负担出口退税增量的新机制;新增加的进口环节增值税和消费税收入首先用于出口退税;调整出口产品结构,推进外贸体制改革;欠企业的退税款由中央财政采取全额贴息解决。出口退税政策在理论和实践上都有一定了完善，它对于促进我国外贸出口的高速增长和外向型经济的快速发展起到关键的作用。本文在分析我国出口退税政策变革的基础上分析了现行出口退税政策存在的不足，并针对这些不足提出了完善的对策。

关键词：出口退税制度  退税管理体制  退税率

ABSTRACT:Refers to the state of the export tax rebate enhance export competitiveness of commodity prices, the tax department will refund merchandise contained in the indirect tax to exporters, so that tax relief export commodities to enter the international market after the price of a policy regime to compete. Ours is from 1985 began to implement the export tax rebate policy, now there is now nearly three decades of development, from January 1, 2004 onwards, China has implemented a new export tax rebate policy, it is important for the export tax rebate mechanism based on the introduction of the reform. Five new policy reform measures: the export tax rebate rate of structural adjustment; establishment of the central and local governments share the burden of the new export tax rebate mechanism for incremental; newly added import VAT and consumption tax revenues first be used to export tax rebates; adjust export product structure, promote foreign trade system reform; corporate tax rebates owed by the central government to take full discount resolved. Export tax rebate policy in theory and practice has certain a sound, it is for the promotion of the rapid growth of China's exports and the rapid development of export-oriented economy has played a key role, this paper analyzes China's export tax rebate policy changes based on the analysis of existing export tax rebate policy deficiencies, and these deficiencies by improving the response.

Keywords：export tax rebate system； tax management system； tax rebates

　　　出口税退税政策是中国的外国贸易管理政策的一个重要组成部分，其内容必定是为发展中国的经济，产业政策和外贸政策调整相关的因素，如改变其改革进程还将继续推动，并在实施过程中逐步完善。因此，为我们下一阶段的出口税退税机制改革创造一个良好的内部和外部环境，逐步改善中国的出口税退税系统，并促进中国的出口增长模式，以实现资源的优化配置，并促进了出口的商品结构的合理的调整，以提高中国对外贸易的质量和效益，确保国家的协调，健康和可持续的增长。