随着全球贸易的快速发展,出口退税作为一项出口财政激励机制,已被广泛应用于世界许多国家和地区。尤其在美国金融危机席卷全球之际,如何完善出口退税政策来保证国家出口的稳定增长,成为目前学术界的一个热门论题。新经济形势下,将近年来国内外学者对出口退税及相关问题的研究成果进行梳理,能为该政策理论和实践的进一步研究找到新启示。 With the rapid development of global trade, export tax rebate as an export financial incentive mechanism has been widely used in many countries and regions in the world. Especially in the time of the global financial crisis in the United States, how to improve the export tax rebate policy to ensure the steady growth of the country’s exports has become a hot topic in academia at present. Under the new economic situation, combing the research results of export tax rebates and related issues in recent years, domestic and foreign scholars can find new revelations for further research on this policy theory and practice.