随着美国金融危机的出现和加深,世界经济增长放缓,国际市场需求减少,我国出口贸易和国民经济的发展面临巨大的挑战。为此,政府不断运用出口退税政策对对外贸易进行宏观调控,以实现贸易、经济和社会的平稳、较快和可持续发展。至今我国政府已经进行了8次出口退税政策的调整,具体体现在出口退税政策的调整背景、出口退税的税负主体调整、出口退税的税率调整等方面。 With the advent and deepening of the financial crisis in the United States, the world economic growth slows down and the demand in the international market decreases. China’s export trade and national economy are facing enormous challenges. To this end, the government has continuously used the export tax rebate policy to conduct macro-control over foreign trade in order to achieve a stable, rapid and sustainable trade, economy and society. So far, the Chinese government has made 8 adjustments to the export tax rebate policy, which is reflected in the background of the adjustment of the export tax rebate policy, the adjustment of the tax burden of export tax rebates and the tax rate adjustment of export rebates.