对外贸易税收区别于其他税收的最基本之处在于其开征课税对象仅限于参与国际贸易的商品和服务。通过深入分析关税、出口退税、反倾销税三大贸易税收政策的主要功能在内、外部因素的影响下发生的变化,针对我国三大贸易税收当前亟待解决的问题,提出了具体的策略对策。 The basic difference between foreign trade taxation and other taxes is that the object of taxation is limited to the goods and services involved in international trade. Through in-depth analysis of the major functions of the three trade taxation policies on tariffs, export tax rebates and anti-dumping duties, the changes that have taken place under the influence of external factors have been put forward. Specific strategies and countermeasures are put forward in light of the current urgent problems to be solved in China’s three major trade taxes.