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我国于１９８５年开始实行出口退税政策，建立出口商品退税制度。随着对外贸易的不断发展和财税体制改革的逐步深化，出口商品税收制度经历了多次大的调整。出口退税操作办法是这几年变化最大、最频繁的一项税收制度，引起实际工作部门和经济理论界的广泛关注。探索转轨时期符
China started the export tax rebate policy in 1985 and established the export tax rebate system. With the continuous development of foreign trade and the gradual deepening of the fiscal and taxation system, the export tax system has undergone many major adjustments. The method of export tax rebate is the tax system with the most changes and the most frequent changes in recent years, arousing widespread concern in the actual work departments and economic theorists. Exploring the transition period symbol