本文通过分析出口退税新机制实施后,对广西地方财政负担情况及外贸结构的影响,提出了当前广西应积极采取建立经济项目财税评估机制、发展出口代理制、加强政府各部门之间的退税协作机制等多项措施,以促使出口退税新机制正效应最大化。 This article analyzes the impact of the implementation of the new export tax rebate mechanism on the local financial burdens and the structure of foreign trade in Guangxi and puts forward that at present, Guangxi should take the initiative to set up an assessment mechanism for fiscal and taxation of economic projects, develop an export agency system and strengthen tax rebate and cooperation among various government departments Mechanism and many other measures to promote the positive effect of the new export tax rebate mechanism.