Summary:after China join a life time, the new export market opens toward China, current tax system the antinomy of of the together realistic state of the nation have become the important factor of[with] lately a tax system reform and the policy change.Therefore, for using a better obedient to service of a people's rebate in the overall economic development strategy, October of in 2003, State Department announce 《concerning the decision that reforms the current exit rebate mechanism 》, have started carry out new exit to tax refund a policy since January 1st in 2004.Although export execution of tax refund the policy to face a predicament once, pass as to it's his western and flourishing nation export tax refund a policy to manage of draw lessons from, see from the implement result of the last few years, the change that exports to tax refund a policy outward the reform of the 贸 system,excellent turn to export the product structure to still have an aggressive function, the problem of a lot of deep times also gets understanding definitely.But still exist in the concrete related policy management of not perfect of of aspect, treat in take into further perfect with solve