为鼓励商品出口，增强本国商品在国际市场上的竞争力，以产品出口带动国内经济增长，世界各国都对本国商品出口时退还其在国内所负担的商品税、关税，更有的国家退还部分所得税，这种出口退税制度的理论依据是间接税目的地征税原则，即出口商品并非在出口国消费，而是在进口国 In order to encourage the export of commodities and enhance the competitiveness of their products in the international market and to promote the domestic economic growth through export of products, all countries in the world have returned the goods tax and tariffs borne in their countries at the time of export of their goods. Income tax, this export tax rebate system is based on the theory of indirect tax destination tax principle that the export of goods is not consumed in the exporting country, but in the importing country