退税理论随国际贸易实践的发展而发展,是国家间贸易竞争博弈的结果,出口退税政策与国际税收协调的发展密切相关。根据我国出口产品的具体情况,按照WTO的原则调整和完善税法;应当制定灵活的退税政策;简化操作、规范出口退税管理、提高退税效率。 The development of tax rebate theory with the development of international trade practice is the result of the game of competition among countries. The export tax rebate policy is closely related to the development of international tax coordination. According to the specific circumstances of China’s export products, in accordance with the principles of WTO to adjust and improve the tax law; should develop a flexible tax rebate policy; simplify operations, standardize export tax rebate management and improve tax rebate efficiency.