中性税收,作为针对税收超额负担提出的一项原则,在实践中指导着税制的设计。出口退税是一项国际上通行的税收规则,它既要符合税收中性的要求,又要实现税收的调控职能。我国于2004年1月正式实施的新的出口退税制度既完善了总体税制又体现了国家的产业政策,力图实现税收中性与税收调控的有机结合。 Neutral tax, as a principle for tax overburden, guides the design of the tax system in practice. Export tax rebate is an internationally accepted tax rule, which not only meets the requirement of tax neutrality but also realizes the tax regulatory function. The new export tax rebate system formally implemented by China in January 2004 not only improved the overall tax system but also reflected the country’s industrial policies and tried hard to realize the organic combination of tax neutrality and tax control.