摘要：因为出口退税政策的顺利实施促进了我国经济的发展，使得中国的产业结构更进一步趋于均衡。在金融危机的影响下，经济下行压力增加，虽然金融危机对我国金融体系并未构成直接的冲击，但是它对我国的对外贸易出口却有着非常大的影响，并且会使得我国的出口状况恶化。本文运用国际贸易学以及产业经济学等相关的知识理论，将出口退税结构改革对我国纺织业的影响进行了深入的探究和分析,发现短期内出口退税率的增加能够降低企业的生产成本，使得企业获得更多利润后增加出口量，以达到促进行业出口的目的，因此在经济低迷的状态下，我们应增加退税率以促进中国外贸发展，并且完善退税机制以及其他相关对策。

关键词：出口退税结构改革 我国纺织业 影响 对策

Abstract: Due to the successful implementation of the export tax rebate policy, it can promote the economic development of China, making China's industrial structure tends to be more balanced. Under the influence of the finance crisis, the economic downturn pressure is increasing, although the financial crisis does not constitute a direct impact on China's financial system, it had a huge impact on China’s exports and it deteriorates China's exports institution. In this paper, I used the theory of knowledge related to international trade and industrial economics to study and analyze the impact of the export tax rebate structural reform of China's textile industry and found that in the short term, increasing the export tax rebate rate can reduce the costs of the production and then the companies will make more profitable, in order to earn more money they will to increase exports so as to achieve the purpose of promoting the export industry. Therefore, during the state of the economic downturn, we should increase the tax rate in order to promote the development of China's foreign trade, and improve the rebate mechanism as well as other countermeasures. 

Keywords: The reform of export tax rebate structure    China's textile industry Influence Countermeasure