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出口退税政策在我国实施后经过了多次改革,对我国的商品出口起着关键的作用。自从改革开放后,我国经济与世界经济联系日益密切,特别是我国加入WTO后,对外贸易发展尤为迅速,出口退税政策如何适应我国经济发展的要求,更好地促进我国出口贸易的发展和发挥其宏观调控的作用是亟待解决的问题。改革路径必须立足于我国经济的实际情况,确保退税的及时给付,并有利于促进经济的可持续发展。
After China’s implementation of the export tax rebate policy, it has undergone many reforms and played a key role in China’s export of goods. Since the reform and opening up, the economy of our country has become increasingly connected with the world economy. Especially after China’s accession to the WTO, the development of foreign trade has been particularly rapid. How can the export tax rebate policy adapt to the requirements of China’s economic development so as to better promote the development of China’s export trade and give full play to its export trade? The role of macroeconomic regulation is a problem to be solved. The path of reform must be based on the actual situation of our economy, ensure the timely payment of tax rebates and be conducive to promoting the sustainable economic development.