入世后我国出口退税制度的改革与完善

On the System of Export Tax Rebate after China's Entry into WTO

WTO 允许一国采用出口退税和出口信贷的形式支持出口。我国现行的出口退税制尚存在一些问题，为此，应从完善出口退税政策的征管等方面入手改革与完善我国的出口退税制度。

The pattern that WTO follows is export tax rebate and export credit to encourage export. The system of ourcurrent export tax rebate is unsound. Therefore, our system of export tax rebate should be perfected and reformed bybettering the policies of export tax rebate.