2003年国家出台了适当提高农产品出口退税率的新政策。本文运用事件分析法,对新的农产品出口退税政策实施前后农产品出口总量和出口结构进行了分析,得出新的农产品出口退税政策确实引起了农产品出口总量及其结构相应波动的结论。本文还指出,新的农产品出口退税政策造成了地方财力分配不公平,并且存在出口退税率偏低等问题,并概括了农产品出口退税政策调整产生的正面和负面效应。 In 2003, the government promulgated a new policy to appropriately increase the export tax rebate rate of agricultural products. This article uses event analysis method to analyze the total export volume and export structure of agricultural products before and after the implementation of the export tax rebate policy of new agricultural products and concludes that the new export tax rebate policy of agricultural products has indeed caused the corresponding fluctuations in the total output of agricultural products and their structure. The paper also points out that the new agricultural export tax rebate policy has caused the unfair distribution of local financial resources and the low export tax rebate rate. It also summarizes the positive and negative effects arising from the adjustment of agricultural export tax rebate policy.