It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively 研究表明，我国目标出口退税机制需要从五个方面进行构建：即增值税制度改革、退税率设置、退税管理办法统一、退税财政分担优化和退税管理的强化，最终方可达到总体退税成本最低和退税收益的最大化。更具体地说，一是改革现行增值税制度，将我国增值税制度由生产型逐步转为消费型，并强化征税管理，为退税机制的优化奠定基础；二是在综合考虑国内国际实际情况的前提条件下，选择适宜我国的“中性与非中性”相结合的退税率，并建立一套具有相对稳定性和适时灵活性的弹性退税率机制；三是伴随着外贸体制改革的进一步深化和退税管理能力的逐步提高，将现行两种出口退税管理办法逐步过渡到以“免、抵、退”为主的单一管理办法；四是改革现行增值税共享办法，建立“先退税后共享”的新型退税负担机制；五是建立一套针对出口企业和税务机关的激励约束机制，有效强化出口退税的管理。
At last , the matching reform approaches and measures are put forward on the basis of the establishment of the target export rebate system : from the part of enterprises , on the one hand , their administrative level needs to be improved continuously to ensure the maximum of the rebate benefit , on the other hand , the technique content and quality level of their export products should be improved to strengthen their international competitiveness fu 最后，本论文在构建目标出口退税机制的基础之上提出了配套改革的方法和措施：从企业内部来讲，一方面要不断提高自身退税管理水平，确保实现正常退税收益的最大化，另一方面要努力提高出口产品的科技含量和质量水准，从根本上提升其国际竞争力；从外部环境来讲，需要建立健全出口退税方面的法律体系，强化对出口骗税行为的打击力度，不断提高退税管理的信息化水平，简化退税环节，并明确退税管理过程中各职能部门的权责划分。
By analyzing the measures and goals of the new - round tax system reform since 2003 including those of the export tax rebate system reform and the vat reform , this paper expounds the theoretical basis of tax system reform and tries to analyze the influencing factors in the new - round tax system reform 摘要本文通过2003年以来的出口退税机制改革、增值税转型改革试点等新一轮税制改革的种种举措及目标，阐述了税制改革的理论依据，并尝试分析新一轮税制改革进程的影响因素。
The research is proposed under the background as following : first , the international trade situation of china after entry into wto is serious , the international competitiveness of export products needs urgently to be improved ; second , how to improve the international competitiveness of export products with the proper export incentives policy should be considered seriously ; third , the export rebate has unique predominance as compared with the other export incentives ; forth , the existing export rebate system is not perfect , it has many serious problems needing urgently to be solved ; fifth , the theoretic study of the export rebate needs to be strengthened 本研究是基于以下背景提出的： 1 、我国入世后的国际贸易形势不容乐观，出口产品的国际竞争力亟待提高。 2 、我国需要认真考虑如何运用合理的出口鼓励政策来提升出口产品的国际竞争力。 3 、出口退税具有其它出口鼓励措施所不具各的独特优势。
