出口退税是国际通行的做法,但具体应采取什么样的出口退税政策要根据每个国家的具体国情。“彻底退税”是WTO所认可的退税上限,而不是必须遵循的原则。固守“彻底退税”的原则使我国出口退税政策选择陷入被动局面,“彻底退税”从理论和实践看都不是最有效、最合理的政策选择。作为发展中国家,我们应以不违反WTO规则为前提,以国家利益最大化为原则,制定灵活积极的出口退税政策。 Export tax rebates are internationally accepted practice, but what specific tax rebate policy should be based on the specific national conditions of each country. “Thorough tax rebate” is the upper limit of tax rebate recognized by the WTO, not the principle that must be followed. Adhere to the principle of “complete tax rebate” to make our export tax rebate policy choice into a passive situation, “thorough tax rebate” from the theory and practice are not the most effective and most reasonable policy options. As a developing country, we should formulate a flexible and positive export tax rebate policy on the premise of not violating the WTO rules and taking the maximization of the national interests as our principle.