自2008年年初以来,美国华尔街金融风暴引发了全球金融危机,我国作为出口贸易大国受到的冲击不言而喻,再加上国内原材料、劳动力成本上涨和人民币升值的影响,出口增长同比增速出现下滑。为此,国家三次上调部分出口商品退税率,其目的就在于通过调整税收政策来缓解目前国家经济中供给与需求内外失衡的矛 Since the beginning of 2008, the financial crisis on the Wall Street in the United States has triggered the global financial crisis. The impact on China as a major exporting country is self-evident. Coupled with the impact of domestic raw materials, labor costs and the appreciation of the renminbi, the growth rate of export growth year on year Falling. To this end, the state raised the export tax rebate rate for some of its exports three times, with the aim of alleviating the current imbalance between supply and demand in the current national economy by adjusting tax policies