It is illustrated in third chapter that custom needs reforming , what exists in taxation system to foreign and how to solve these , some problem in exit tax withdraw 本文第三章主要阐明涉外税收制度的改革，包括关税的改革、涉外税收优惠制度存在的问题和解决办法、出口退税制度的调整问题。
At present , the researchers in our country mostly embark from the government angle , proposing the corresponding reform suggestions in view of our present export tax refund system 目前,国内学者对于出口退税的研究,大多是从政府角度出发,针对我国现行出口退税制度的不完善提出相应的改革和完善建议。
But in fact , there are many difficulties in the constitution and implement of incomplete refund policy , so complete refund policy should be the right direction of the reform of the export refund institution 但是在实际政策的制定和实施中，由于诸多因素的制约，差别退税政策的操作性不强，实行完全退税才是我国出口退税制度改革的正确取向。
However , there are many problems such as " cheating at export refund " existing in the present system of export refund , and many disputes in theory . so the reform of present export refund mechanism becomes a focus of attention in recent years 但是出口退税政策不仅在实施过程中存在着不少问题，而且在理论上存在较大的争议，因此出口退税制度的改革取向成为目前国内学术界一个热门论题。
This research is based on the theoretic study of export rebate , first , through the establishment of conception model of the export rebate behavior on the state level and the enterprise level , the influencing factors of the export refund behavior of the state and enterprise are found , which established a good basis for the construction of the target export rebate system ; second , the developing course and status quo of the export rebate in china is analyzed comprehensively , the main problems in the practice of the export rebate and cause of formation are found ; third , seven representational counties are chosen , their tax system and the export rebate system are analyzed , additionally , the case of the international trade dispute about the export rebate is discussed , then the international experience of the export rebate is summarized ; forth , the active mechanism of the export rebate to the economical system is analyzed , the theoretic structure of the function cost of the export rebate is established and the econ omic effect of the export rebate policy is simulated ; fifth , the problem that how to build the target export rebate system of china built on the preceding analysis is discussed and the matching measures and strategies are put forward 本研究基于以上思考，针对性强，只有一定的理论意义和实践价值。本研究以出口退税的理论研究为基点，首先，通过建立国家层次和企业层次出口退税行为的概念模型，找到影响国家制定出口退税政策和企业退税行为选择的各项因素，为构建我国的目标出口退税机制奠定了基础；其次，对我国出口退税的发展历程及运行现状进行较为全面的分析，找到出口退税实际运行过程中存在的主要问题及成因；第三，选取了七个有代表性的国家，对其税收制度及出口退税制度进行了详尽的剖析，并分析了有关出口退税方面国际贸易争端的案例，总结了出口退税方面的国际经验，以期为我所用；第四，分析了出口退税对经济系统的作用机制，并构建了出口退税运行成本的理论框架，模拟了出口退税政策的经济效应；第五，基于前述分析，从五个方面阐述如何构建我国的目标出口退税机制，提出了配套改革的方法和策略。
Then in this article , the author embarks from the enterprise angle , using the system ’ s imperfect and preferential policy to help the enterprise make tax revenue preparation in carries on the analysis to the export tax refund system . the aim is to help the enterprises lighten the tax burden and obtain the maximum economic benefit through reasonable arranging the enterprises ’ economic activities in advance 而本文在对出口退税制度进行分析的基础上,从企业角度出发,利用现行出口退税制度的不完善之处以及出口退税的优惠政策进行税收筹划,通过事先对企业的生产经营活动的合理安排,来帮助企业减轻税收负担,求得企业经济利益的最大化。
The western countries lifted a new step of tax reform since the eighties of the 20th century , in the face of the form that is changed at full speed , the 16th third plenary session of the party has put forward the general requirement of the new step of tax reform of our country clearly , namely implement tax systems step by step to reform ; according to the principles of simple tax system , wide tax base , low tax rate , rude administration we advance the reform of tax revenue steadily ; reform exported - return - tax system 西方国家自20世纪80年代便掀起了新一轮税改浪潮，面对飞速变化的形式，党的十六届三中全会明确提出了我国新一轮税改的总体要求，即分步实施税收制度改革；按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革；改革出口退税制度。
Section three analyzes the problems of the existing etr , including that the policy of etr changes too frequently , and the etr system itself lacks in necessary harmony with related economic policies , etc . part iii : the demonstration analysis of china ' s export tax refund system this part is divided into two sections 它主要包括我国出口退税政策的历史回顾、我国现行出口退税政策的建立与发展、我国现行出口退税制度的主要内容和我国出口退税政策中存在的问题三部分，它们为以后的结论奠定了基础。
