对出口退税政策的研究与思考上海市税务学会课题组我国的出口退税政策始于１９８５年。１９９４年实施新税制，增值税普遍推行，出口退税政策在理论上和实践中日臻成熟，退税金额逐年增加。出口退税政策的实施，对拓展我国外贸事业，进一步利用国内国际两个市场，宏观上促... Study and Reflection on the Export Tax Rebate Policy The Task Group of the Shanghai Taxation Institute started its export tax rebate policy in 1985 in China. In 1994, the implementation of the new tax system, the universal implementation of value-added tax, export tax rebate policy in the theory and practice of maturity, the amount of tax rebates increased year by year. The implementation of the export tax rebate policy, to expand the cause of China’s foreign trade, further use of domestic and international markets, macroscopically promoting ...