1991年,我国推出了新一轮外贸体制改革,国家取消了出口财政补贴,建立外贸企业自主经营、自负盈亏的经营体制。从一年多的实践来看,外贸新体制的实施还需要综合配套措施。本文就出口退税与外贸体制改革的要求,作一粗浅探讨。 In 1991, China introduced a new round of reform of the foreign trade system, the state canceled the export financial subsidies and established a self-operating and self-financing operating system for foreign trade enterprises. From the practice of more than a year, the implementation of the new system for foreign trade still needs comprehensive measures. This article on the export tax rebate and the requirements of the reform of foreign trade system, make a superficial discussion.