自国务院决定对进口产品征税,对出口产品退税以来,国家税务局、财政部、经贸部、海关、外管局发出了一系列文件,逐步形成了目前运行的一整套出口退税政策,对鼓励、支持外贸出口,提高出口产品竞争能力等,具有重要意义。然而,现行的出口退税政策还不完善。一方面,出口退税政策促进了外贸事业的发展;另一方面,出 Since the State Council decided to impose taxes on imported products and tax rebates on exported products, the State Administration of Taxation, the Ministry of Finance, the Ministry of Economy and Trade, the Customs and the SAFE issued a series of documents and gradually formed a set of export tax rebate policies that are currently in operation. , Support foreign trade exports, improve the competitiveness of export products, etc., of great significance. However, the current export tax rebate policy is still not perfect. On the one hand, the export tax rebate policy has promoted the development of the foreign trade enterprise; on the other hand, it has come out