我国的出口退税政策经历了一个在调整中不断完善的过程,目前仍存在出口退税率调整过于频繁、负担机制不合理、相关法律法规不健全和出口欠退税严重等问题,需要采取相关措施进一步加以完善。 China’s export tax rebate policy has undergone a process of continuous improvement in the process of adjustment. At present, there are still some problems such as the excessive adjustment of the export tax rebate rate, the unreasonable burden mechanism, the imperfect laws and regulations and the serious tax drawbacks due to the export tax rebate. Therefore, relevant measures need to be taken to further perfect.