本文认为“彻底退税”在市场处于完全竞争的理想状态下可以充分实现税收中性与资源的有效配置,但在现实中并非最佳选择文章从理论与实践上论证了“彻底退税’不应作为现阶段我国出口退税的政策目标,并着重针对新出台的出口退税改革方案,分别从对地方政府、出口企业和中央政府诸方面的改革影响,作了评价 This paper argues that “thorough tax rebate” can fully realize the effective allocation of tax neutrality and resources under the perfect competitive market condition, but it is not the best choice in reality. The article argues theoretically and practically that “thorough tax rebate” should not be taken as At this stage, China’s export tax rebate policy objectives, and focused on the newly introduced export tax rebate reform programs, respectively, from the local government, export enterprises and the impact of the reform of the Central Government in all aspects made an assessment