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对出口退税涵义的客观把握1出口退税是税制属性的要求而不里优惠政策作为税制属性的要求和维护公平竞争的措施，出口退税虽然客观上起到了促进出口的作用，但它本身不是一种优惠政策，不是财政补贴外贸出口、支持外贸企业赖以为生的“拐杖”。由于实践中各国不同程度地对外贸出
The objective understanding of the meaning of the export tax rebate 1 export tax rebate is the tax property requirements rather than the preferential policies as a tax system attributes the requirements and maintain fair competition measures, although the export rebate has objectively played a role in promoting exports, but in itself is not a Preferential policies are not “crutches” for the foreign trade enterprises that rely on their financial support for their exports. Due to different levels of practice in various countries to foreign trade