【摘要】 出口退税政策对我国外贸发展 ,产品结构等方面有着重要的影响 ,我国现行出口退税政策不能适应我国加入WTO后的需要 ,我国应建立和完善既符合我国国情又遵循国际惯例的出口退税模式。更多还原

【Abstract】 After considering the important role the export tax rebate plays in developing foreign trade and the structure of product,I analyse the main problem in the export tax rebate and then put forward the preliminary assume of the model for the export tax rebate conforms to the situation of our country and international convention after our country taking part in WTO.更多还原