出口退税政策的由来出口退税政策是对已报关离境的出口货物,由税务机关根据本国税法规定,将其在出口前生产和流通各环节已经缴纳的国内增值税或消费税等间接税税款,按一定比例退还给出口企业。我国自1985年开始实施出口退税政策,在20世纪90年代进行财税制度改革以后,出口退税政 The origin of the export tax rebate policy Export tax rebate policy is to declare the departure of the export of goods by the tax authorities in accordance with the provisions of their tax laws, their production and circulation in the pre-export have to pay the domestic value-added tax or consumption tax and other indirect tax, according to A certain percentage returned to the export business. Since 1985, China began to implement the export tax rebate policy. After the fiscal and taxation system reform in the 1990s, the export tax rebate policy