出口退税政策在促进中国经济发展和经济体制转轨中发挥了重要作用,中国的经济基础和特点决定中国今后相当一段时间内,应该继续选择发展出口导向型的对外贸易经济战略,而出口退税是这一战略选择的一个重要支撑基础,所以必须对中国的出口退税政策进行完善和改革,以支持中国贸易战略的可持续发展。 Export tax rebate policy plays an important role in promoting China’s economic development and economic restructuring. China’s economic base and characteristics determine that China should continue to choose to develop its export-oriented foreign trade and economic strategy for a considerable period in the future, Therefore, we must perfect and reform China’s export tax rebate policy in order to support the sustainable development of China’s trade strategy.