出口退税政策是WTO组织成员国允许其成员国采取的鼓励出口的惟一优惠政策。加入WTO后为使我国的出口货物在国际市场上具有竞争力，必须充分利用出口退税政策。近期国家税务总局对各地出口企业出口申报退税情况进行了统计，根据国家税务总局下发的出口企业出口电子信息统计情况 The export tax rebate policy is the only preferential policy that WTO member states allow its member states to encourage exports. After joining the WTO, in order to make our country’s export goods competitive in the international market, we must make full use of the export tax rebate policy. Recently, the State Administration of Taxation conducted statistics on the export tax rebates of export enterprises across the country. According to statistics on exports of electronic information issued by the State Administration of Taxation