中国的出口退税始于1950年,新中国成立后的很长一段时间,政府财政政策的基本原则是“既无内债,也无外债”。但到了1985年,经常账户出现高达114亿美元的逆差,已接近GDP的4%;而外汇储备只有26亿美元,外债余额高达187亿美元。创汇能力差、外债压力大,是当初政府推出出口退税政策的主要原因。1994年,政府对税收制度进行了重大改革,建立了规范的以增值税为核心、以消费税和营业税为补 China’s export tax rebate started in 1950, and a long time after the founding of New China, the basic principle of government fiscal policy was that “there is neither domestic debt nor foreign debt.” However, by 1985, the current account deficit of up to 11.4 billion U.S. dollars was close to 4% of GDP, while the foreign exchange reserves stood at 2.6 billion U.S. dollars and the foreign debt was as high as 18.7 billion U.S. dollars. Poor foreign exchange earning power and great pressure on foreign debts are the main reasons for the government’s introduction of an export tax rebate policy. In 1994, the government conducted a major reform of the tax system, established a standardized value-added tax as the core, with the consumption tax and business tax as a supplement