China's current export tax rebate system since 1985, so far there have been established for more than 20 years of development history, it has passed through many significant reform and adjustment, and constantly in reform and adjustment of the development and perfection. Still, today's exit drawback system still exists some problems, and along with the external economic environment development and changes, and produced some new problems. This paper reviews the evolution of our country export tax rebate system analysis, the process of our country export drawback policy adjustment of the economic impact, based on the existing problems, put forward the corresponding policy Suggestions in order to improve the export tax rebate system, and regulate export to promote a healthy and stable development of economic play a bigger role.


China's current export tax rebate system since 1985, so far there have been established for more than 20 years of development history, it has passed through many significant reform and adjustment, and constantly in reform and adjustment of the development and perfection. Still, today's exit drawback system still exists some problems, and along with the external economic environment development and changes, and produced some new problems. This paper reviews the evolution of our country export tax rebate system analysis, the process of our country export drawback policy adjustment of the economic impact, based on the existing problems, put forward the corresponding policy Suggestions in order to improve the export tax rebate system, and regulate export to promote a healthy and stable development of economic play a bigger role.