从理论上讲，出口退税制度的设置应该以税收中性基本要求为原则，使其在具体操作上公平、规范、有序，理想的制度应是“征多少、退多少”。但从出口退税政策的运用过程看，在设置和运用中都不可能达到理想的状态。现实与理想之间的背离程度取决于一国具体国情，包括经济发展水 Theoretically speaking, the establishment of the export tax rebate system should be based on the basic requirements of tax neutrality so that the system of fairness, standardization, orderliness and idealization in specific operations should be “how many levies and how many should be levied.” However, from the process of applying the export tax rebate policy, it is impossible to achieve the ideal state in the setting and operation. The degree of divergence between reality and ideality depends on the specific national conditions of a country, including the economic development of water