国际通行的“出口退税+进口征税”做法是有缺陷的,但它却在国际法领域得到了承认,因此我国的退税政策也将持续下去。但出口退税率需要进一步得到优化,退库机制也应该伴随着分税制的进一步深化改革而重新回到原来由中央财政负担全部退税款的模式。 The internationally accepted “export tax rebate + import taxation” approach is flawed, but it has been recognized in the field of international law. Therefore, China’s tax rebate policy will also continue. However, the export tax rebate rate needs to be further optimized. The mechanism of refunding the warehousing should be accompanied by the further deepening of the tax-sharing system and be returned to the original mode of paying the total tax rebate by the central government.