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自１９８５年开始。按国际惯例。我国全面实行了出口退税政策。其基本内容是，对企业报关出口离境的货物，免于征收或退还在国内已征收的增值税和消费税。其目的是使出口货物以不含税价格进入国际市场，增强我国出口货物的国际竞争力。 一、出口退（免）税范围 （一）企业范围
Since 1985. According to international practice. China has fully implemented the export tax rebate policy. Its basic content is to exempt enterprises from returning or exporting goods declared abroad or to refund the VAT and consumption tax levied in the country. Its purpose is to enable exports of goods to enter the international market without tax price and enhance the international competitiveness of China’s exports. First, the export tax rebate (exemption) (a) business scope