税制改革十余年来,我国的出口退税政策对推动对外贸易发展发挥了重要作用。但出口退税方法在实际运行过程中却存在对出口企业的出口征税和中央与地方利益关系划分不清的问题。本文对此进行了探讨并提出了相应对策。 Over the past ten years since the reform of the tax system, China’s export tax rebate policy has played an important role in promoting the development of foreign trade. However, during the actual operation of the export tax rebate method, there is a problem of unclearing the export taxation of export enterprises and the unclear relationship between the central and local interests. This article has carried on the discussion and proposed the corresponding countermeasure.