1991年以来，我国取消原来的出口财政补贴改为出口退税，对促进对外贸易的发展起到了积极的作用，这也符合GATT—WTO范围内的国际贸易惯例。但是由于退税机制本身尚不完善，操作、管理方面都有缺陷，加上监控不力，使出口退税出现了许多难以解决的矛盾与问题。为此，国家从1995 Since 1991, China’s cancellation of the original export financial subsidies to export tax rebates has played a positive role in promoting the development of foreign trade, which is also in line with the international trade practices within the GATT-WTO. However, because the tax rebate mechanism itself is not yet perfect, its operation and management have flaws, coupled with poor monitoring, make export tax rebates appear many difficult contradictions and problems. To this end, the country from 1995