我国出口退税制度伴随着政治经济的变革和发展经历了若干发展阶段,经历了导入期、成长期,已经进入成熟期,成为国民经济增“长三驾马车”之一的助推器。但现存问题和改革开放的深度推进为出口退税制度创新提出了新的需求,需要从法治的、体制的、政策的、机制的、管理的层面等增强制度的有效供给。 China’s export tax rebate system has experienced several stages of development along with the political economy’s transformation and development. It has experienced the period of introduction and growth and has entered a mature stage and has become one of the boosters of the “Troika” by the national economy. However, the existing problems and the deepening of reform and opening up put forward new needs for the innovation of the export tax rebate system. We need to enhance the effective supply of the system from the legal, institutional, policy, institutional and managerial levels.