我国增值税未实现普遍征税,未将服务业纳入增值税征税范围,导致增值税出口退税的范围限于货物,影响服务贸易的发展。本文从增值税出口退税原理及现有我国增值税出口退税立法现状及营业税改征增值税试点改革角度建议我国应扩大增值税征收范围,逐步将服务业纳入,并最终全面实行增值税,对服务贸易实行增值税的零税率出口退税。 The general taxation of VAT in our country has not been realized and the service industry has not been included in the scope of VAT collection. As a result, the VAT rebate scope is limited to goods and the development of service trade is affected. This article from the VAT export tax rebate principle and the current status of China’s VAT export tax rebate legislation and business tax reform levy VAT pilot reform point of view our country should expand the scope of VAT levy, and gradually include the service sector, and ultimately the full implementation of value-added tax, service Trade VAT export tax rebates.