摘要：出口退税制度是一个国家退还在国内生产、流通、出口环节已经交纳的间接税的税收制度，是对外贸易政策的一部分，并被世界许多国家和地区作为一项出口财政激励机制。我国的贸易顺差居高不下，国际收支严重失衡，增大了人民币升值压力并加剧了国际贸易摩擦。“减顺差，调结构”成为我国对外贸易中亟待解决的热点问题。作为一项重要的财政政策，国家多次对出口退税率进行调整，而每次的调整都会对我国的出口额和经济增长有着重要的影响。本论文以江苏张家港五金行业为例，在理论分析出口退税与对外贸易关系的基础上，以江苏张家港的五金行业为例进行实证研究，最后通过在分析剖析出口退税制度的调整对外贸经济的影响，就改善我国出口退税制度提出相应的对策。

关键词：出口退税、外贸经济、出口

Abstract ：Export tax rebate system is a national returned in domestic production, circulation, export link has the indirect taxation of tax system pay . It is a part of the national foreign trade policy, and was the world's many countries and regions as an export mechanism for financial incentives to promote foreign trade. China's trade surplus remains high, a serious imbalance in international payments, increasing the pressure of RMB appreciation and intensified international trade friction. "Reduction surplus, structural adjustment," has become China's foreign trade and the hot issues  to be solved. As an important fiscal policy , the country already many times made the adjustment to the export recovery rate and each adjustment will be on China's exports and economic growth has important implications. In this thesis, the hardware industry in Jiangsu Zhangjiagang, for example, analysis of the adjustment of export tax rebate system, the economic impact on foreign trade, China's export tax refund system to improve the proposed countermeasures.

Keywords: export tax rebate 、 foreign trade economy 、  export

　　我国的贸易顺差居高不下，国际收支严重失衡，增大了人民币升值压力并加剧了国际贸易摩擦。“减顺差，调结构”成为我国对外贸易中亟待解决的热点问题。作为一项重要的财政政策，国家多次对出口退税率进行调整，而每次的调整都会对我国的出口额和经济增长有着重要的影响。因此，合理的出口退税制度有利于我国对外贸易的发展，而不合理的出口退税制度政策，会给我国的对外贸易带来不可想象的灾难。

　　   本论文通过江苏张家港五金行业为例，剖析出口退税制度的调整对外贸经济的影响，进一步找到问题所在，从而结合实际情况，提出相应对策，从而使我国的出口退税制度成为我国对外贸易发展的一个助推器。