出口退税率是整个出口退税制度的中心环节，出口退税率的高低直接影响到外贸出口的规模大小、出口产品结构的优化和企业换汇成本的高低。1994年颁布的《出口货物退免税管理办法》按“征多少退多少”的原则将增值税退税率确定为6％、13％和17％三档，基本上实现了出口退税与新税 Export tax rebate rate is the center of the export tax rebate system, the export tax rebate rate directly affects the size of the export volume, the optimization of export product structure and the level of corporate exchange costs. The “Administrative Measures on the Tax Refund and Exemption of Export Goods” promulgated in 1994 set the value-added tax rebate rate at 6%, 13% and 17% on the principle of “how many levied and how many levied” to basically achieve the export tax rebate and the new tax