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按照国际惯例，世界上绝大多数发达国家和发展中国家，为了提高他们本国的产品在世界市场上的竞争能力，均对他们本国的出口产品实行出口免征或出口退税的优惠政范．我国也不例外，为发展我国的出口贸易，前段时期国家对外贸企业的出口退税也一直执行“征多少，退多少，不征不?
According to international practice, most developed countries and developing countries in the world have introduced preferential policies on export exemption or export tax rebate for their own export products in order to increase the competitiveness of their own products in world markets. My country is no exception. In order to develop China’s export trade, the export tax rebate of the state to foreign trade enterprises has been implemented for a long time.