出口退税,乃国家对产品出口的一种经济鼓励。近几年来,为了促进我国对外贸易的发展,按照国际惯例,我国实行对出口产品计退该产品在国内已纳的全部流转税给出口企业的政策。这无疑大大增强了我国产品在国际市场上的竞争力。深圳特区是我国外贸的一个窗口,每年从深圳出口的商品,价值数以十亿元计,退税金额也以数亿元计。十年来的发展,深圳已从主要由内地购买产品出口的转口贸易型城市,逐渐形成工贸相结合的外向型城市,自产产品的出口比重越来越大。深圳的这些自产出口产品,与从内地购进的出口商品不同,由于特区出口产品不征税,当然也不退税,或充其量只能退还为生产该产品而从国内购买的原材料中包含的税款。在深圳占举足轻重地位的特区外商投资企业,其生产的出口产品,则由于 Export tax rebates are an economic incentive for the country to export its products. In recent years, in order to promote the development of China’s foreign trade, in accordance with international practice, China has implemented the policy of accounting for the total turnover tax paid on the exported products to the export enterprises in the country. This will undoubtedly greatly enhance the competitiveness of our products in the international market. Shenzhen Special Economic Zone is a window of China’s foreign trade. Commodities exported from Shenzhen every year amount to billions of dollars and tax rebates amount to billions of dollars. Over the past decade, Shenzhen has gradually become an outward-looking city with a combination of industry and commerce as a re-exporting-oriented city that mainly exports its products from the Mainland. The export of self-produced products is growing in proportion. These self-produced export products in Shenzhen are not the same as those exported from the Mainland because the export products of the SAR are not taxed, of course, nor are tax refunds, or at best, only tax included in the raw materials purchased domestically for the production of the product paragraph. The foreign-invested enterprises in the HKSAR which occupy a pivotal position in Shenzhen will, due to their export products