Abstract
Since 1985, China began to implement the export tax rebate policy, mainly through adjusting the export tax rebate rate of goods to affect its profit rate, thus affecting the export scale of goods, and gradually regard the export tax rebate policy as one of the important measures of macroeconomic adjustment of economic operation, and make adjustments according to the actual situation of economic operation. Firstly, this paper reviews the history of some major adjustments of the export tax rebate policy, collects relevant data, reflects the great changes of China's total export and its commodity structure, makes in-depth analysis and summary of these changes, and finally puts forward relevant suggestions on the problems existing in the export tax rebate system.
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