出口退税政策不同于出口补贴,并不完全受WTO规则的禁止;同时,“走出去”战略还远未达到它预期的目标,而出口退税制度作为“走出去”战略的一项具体的措施,也理应继续坚持,以更好地发挥其鼓励出口的基本功能;从整个贸易税体系来看,在我国加入WTO后,出口退税政策在我国贸易税收体系中的地位不仅没有受到削弱,反而得到了提高。 Export tax rebate policy is different from export subsidy and is not completely prohibited by the WTO rules. At the same time, the strategy of “going out” is far from meeting its expected goal. As an concrete measure of the “going out” strategy, From the point of view of the entire trade tax system, after China’s accession to the WTO, the status of the export tax rebate policy in China’s trade tax system has not only not been weakened, but has been obtained improve.