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出口退税对经济的影响既有正效应，也有负效应。必须通过提高税收管理能力和出口企业的退税管理水平，完善外贸经营体制和外贸政策，增加进口征管数量、增强部门协调度等来提高出口退税效益。
The impact of export tax rebates on the economy has both positive and negative effects. The efficiency of export tax rebates must be raised by improving the tax administration capacity and the level of tax rebates management of export enterprises, improving the foreign trade operation system and foreign trade policies, increasing the quantity of import and collection administration, and enhancing the coordination between departments.