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对出口货物实行退（免）税，是国际通行的惯例，也是符合世贸组织规则的一项税收制度。目前，世界各国对出口货物退税主要采取“先征后退”、“免、抵、退”和“免税收购”三种办法。我国自1985年对出口货物实行退（免）税以来也主要采取上述三种办法。文章深入分析了我国现行三种管理办法的优缺点，并立足我国国情，提出区别行业和企业分别实行不同退（免）税管理办法的建议。
The tax refund (exemption) on exported goods is a common practice in the world and a tax system that is in line with the WTO rules. At present, all countries in the world mainly adopt the three methods of “levying and retiring”, “exemption, credit and refund” and “tax-exempt acquisition” on the export tax refund of goods. Since the implementation of the tax refund (exemption) on exports in 1985, China has also mainly adopted the above three measures. The article deeply analyzes the advantages and disadvantages of the current three kinds of management methods in our country and puts forward the suggestion of different industries and enterprises to implement different methods of tax refund (exemption) according to China’s national conditions.