对出口货物实行退（免）税，是国际通行的惯例，也是符合世贸组织规则的一项税收制度。目前，世界各国根据本国国情及其税收制度，对出口货物退税主要采取“先征后退”、“免、抵、退”或“免税采购”3种办法。我国自1985年对出口货物实行退（免）税政策以来，也主要采取上述3 The tax refund (exemption) on exported goods is a common practice in the world and a tax system that is in line with the WTO rules. At present, all countries in the world mainly adopt the three methods of “levying and retiring”, “exemption, credit and refund” or “duty-free purchasing” for the export tax rebate according to their national conditions and their taxation system. Since 1985, China’s export tax rebate (exemption) policy, but also mainly to the above 3