本文介绍了这次中央政府出口退税改革的基本内容及其对福建经济发展的影响。认为这次改革对福建外贸出口与外贸体制改革将产生积极的影响,但近期内会对出口企业造成成本上升与出口增速降低的消极影响。最后从财政支持、外贸体制与税收征管等方面提出积极应对之策。 This article describes the basic content of the central government’s export tax rebate reform and its impact on the economic development of Fujian. They think that this reform will have a positive impact on the reform of Fujian’s export and foreign trade systems. However, it will have a negative impact on the cost of exporting enterprises and the decrease of export growth in the near future. Finally, from the financial support, foreign trade system and tax collection and management and other aspects of the proposed positive response.