关于我国加入关贸总协定后出口退税政策的改进意见章宏杰一、我国出口退税政策的回顾和目前存在的问题我国从１９８５年４月起对出口产品实行出口退税的政策。到１９８８年，确立了“征多少、退多少，未征不退和彻底退税”的原则。１９９１年确立了退税同承担国家创汇任务... Improvement Opinions on Export Tax Rebate Policy after China Joins GATT Zhang Hongjie I. Review of China’s Export Tax Rebate Policy and Current Problems China has implemented an export rebate policy on exported products since April 1985. By 1988, it established the principle of “how many levies, how many levies, how many levies, how many levies should be levied on them, how they have not been levied and how to refunds them completely”. 1991 established a tax rebate with the task of national foreign exchange earnings ...