出口退税是指外贸商品出口以后,税务部门将企业已缴纳的增值税等税款退还给出口企业,使出口的外贸商品以不含税的价格进入国际市场。作为一种既符合国际惯例,又行之有效的促进外贸出口的政策手段,出口退税对促进我国外贸出口的发展起到了巨大的推动作用。目前,我国对出口商品实际上采取了两种退税方法:对加工贸易 Export tax rebates refer to the export of foreign trade merchandise, the tax authorities will have to pay VAT and other enterprises returned to the export business, so that exports of foreign trade products to enter the international market without tax price. As a policy measure that is both in line with international practice and effective in promoting the export of foreign trade, the export tax rebate has played a huge role in promoting the development of China’s foreign trade and exports. At present, China actually adopted two methods of tax rebates for exports: the processing trade