对出口货物退还或免征其在国内征收的间接税（增值税、消费税），是国际上普遍采用的符合WTO有关规定的通行做法。我国自1985年实行出口退税政策以来，对鼓励出口、扩大创汇、增加就业机会、促进国民经济持续健康发展、增强国家的综合国力等方面发挥了重要的作用。但与此同时， The return of goods exported or exempt from indirect taxes (value-added tax and consumption tax) levied at home in the country is a common practice in the world that is in line with the WTO’s relevant provisions. Since the implementation of the export tax rebate policy in 1985, China has played an important role in encouraging exports, expanding foreign exchange earnings, increasing employment opportunities, promoting the sustained and healthy development of the national economy and enhancing the comprehensive national strength of the country. But at the same time,