出口退税政策是我国对外贸易的一项基本制度,在对外贸易制度与监管中居于中心地位。作为一种国际惯例,出口退税制度已被WTO诸多成员国广泛应用。我国的出口退税制度始于1985年,并于1994年、1999年先后进行了两次调整。2003年10月,由于出口欠退税严重,中央再次对出口退税政策进行改革。改革的基本原则是:“新账不欠,老账要还;完善机制,共同负担;推动改革,促进发展。”改革的主要内容包括:自2004年1月 Export tax rebate policy is a basic system of our country’s foreign trade and is central to the foreign trade system and regulation. As a kind of international practice, the export tax rebate system has been widely used in many member countries of the WTO. China’s export tax rebate system began in 1985, and in 1994, 1999 has carried out two adjustments. In October 2003, due to the serious export tax rebate, the central government once again reformed its export tax rebate policy. The basic principles of reform are as follows: “The new accounts are not in arrears, the old ones still have to be paid off; the mechanisms and the burdens are shared; the reform and the promotion of development are promoted.” The main contents of the reform include: Since January 2004