我国的出口退税管理办法虽然有了很大的改进,开始与世贸组织靠拢,但尚未完全与之吻合,仍存在一些弊端,并产生了一些不良影响,不利于我国对外贸易的迅速发展,因此必须进一步加强和完善。建议实行消费型增值税,设置稳定又灵活的税率,简化手续,最大限度地保护民族产业的国际竞争力,推动我国国民经济的持续高速增长。 Although China’s export tax rebate management approach has greatly improved and started to move closer to the WTO, it has not yet completely matched it. There are still some drawbacks and some adverse effects that are not conducive to the rapid development of China’s foreign trade. Therefore, it is imperative that Further strengthen and perfect. It is suggested that a consumer VAT be implemented, a stable and flexible tax rate should be set up, facilitation procedures should be simplified, the international competitiveness of national industries should be protected to the maximum extent, and the sustained and rapid growth of our national economy should be promoted.