Export tax refund is allowed by the WTO rules for an export incentives to expand exports, promote, and employment etc, and has significant effect on the role of national tax revenue to give certain. China's export drawback system in the past to promote economic development and at the same time itself also exists some problems, which is by the inevitable result of economic conditions.
With the development of our national economy, export drawback policy should be based on the reality and economic conditions and economic development strategy, to adjust export tax rebates to promote high technology industry development and expand employment, and resolve resource and environmental problems. This process has started, but to do is adjusted ceaselessly according to specific circumstances. Fully exit drawback policy to China's economic function of the sustained, rapid and healthy development, improve the overall national strength.