对外贸易是任何一个国家所不能忽视的重要经济来源,我国为了鼓励出口企业的发展,也采用了出口退税这样的政策。在长期的研究之中,对于出口退税的相关影响及其作用的分析已经较为明确。本文对我国实行出口退税政策的影响与我国企业应当如何利用出口退税政策从而提高经营的经济性进行了一定的分析。 Foreign trade is an important source of economy that any one country can not ignore. In order to encourage the development of export enterprises, our country also adopted such a policy as export tax rebates. Among the long-term studies, the analysis of the relative impact of export tax rebates and their role has been made clearer. This article analyzes the impact of the implementation of the export tax rebate policy in our country and how the Chinese enterprises should use the export tax rebate policy to improve the economy of the business.