近年来,我国出口货物的退税政策一直处在变动之中。最近,国务院为了解决出口商品欠退税款问题,发挥出口退税的调节作用,再次决定调整出口退税政策。新政策和原来的老政策相比,有两个明显的特点,一是首次实行有降有升的退税政策,二是首次采用国家和地方分担出口退税的政策。因此 In recent years, China’s export tax rebate policy has been in change. Recently, in order to solve the problem of debts owed by export commodities, the State Council has taken the regulatory role of export rebates and once again decided to adjust its export tax rebate policy. Compared with the original old policy, the new policy has two obvious features: First, there is a policy of tax rebate that has been on the rise for the first time; secondly, it is the first time to adopt a policy of sharing export rebates with the state and local governments. therefore