出口退税是国际贸易中普遍采用的、并为各国所接受的一种税收措施。通过对本国产品出口退税,退还其在国内已纳税款,平衡税收负担,使本国产品以不含税成本进入国际市场,与国外产品在同等条件下进行竞争,从而增强竞争能力。林产品出口退税是国家出口退税的一个重要 Export tax rebates are commonly used in international trade and are accepted by all countries as a tax measure. Through export tax rebates for domestic products, refund of tax already paid in the country and balance of tax burden, the domestic products will enter the international market at a tax-free cost and compete with foreign products under the same conditions so as to enhance their competitiveness. Export tax rebates of forest products is an important export tax rebate