出口退税政策调整对我国外贸出口影响明显,后续调整应以优化出口商品结构为目标。出口退税制度是一个国家对出口商品已征收的国内生产和流通环节实际缴纳的产品税、增值税、营业税和特别消费税部分或全部退还出口商的一种措施。实施出口退税的目的是使出口国的货物以不含间 The adjustment of export tax rebate policy has a significant impact on China’s foreign trade exports. The follow-up adjustment should aim at optimizing the structure of export commodities. Export tax rebate system is a country on the export of goods has been levied domestic production and circulation actually paid product tax, value added tax, sales tax and special consumption tax refund part or all of a measure of exporters. The purpose of implementing the export tax rebate is to make the goods of the exporting countries free of charge