出口退税是各国普遍采取的促进货物出口的措施,但许多国家也将其作为促进服务出口的一种措施。我国服务业发展滞后,服务贸易也没有得到应有的重视。本文通过对我国服务业和服务贸易发展现状的分析,探讨了服务贸易出口零税率政策在我国实施的依据,并对此提出了政策建议。 Export tax rebates are generally adopted by all countries to promote the export of goods, but many countries also use it as a measure to promote the export of services. The development of China’s service industry is lagging behind, and trade in services has not received the attention it deserves. Based on the analysis of the development of service trade and service trade in our country, this paper discusses the basis for the implementation of the zero-tax rate policy of service trade export in our country and puts forward the policy suggestions.