随着我国加入世贸组织,我国对外贸易有了极大的发展,与世界其他国家的交流日益频繁。但是在发展的过程中仍然存在不可避免的问题,即出口退税。为了使我国在竞争激烈的国际贸易中获得较高的经济地位,必须对这一问题给予重视。本文通过对出口退税的现状以及原因进行论述,为解决此问题提出策略。 With China’s accession to the WTO, China has made tremendous progress in its foreign trade and exchanges with other countries in the world have become increasingly frequent. However, there are still some inevitable problems in the process of development, namely export tax rebates. In order for our country to enjoy a relatively high economic status in the highly competitive international trade, we must attach importance to this issue. This article discusses the status quo and reasons of export tax rebates and puts forward strategies to solve this problem.