中文摘要：

在当前出现全球性金融和经济危机,国内经济大幅度下滑的背景下,改革和完善出口退税机制是完全必要的。鉴于当前我国出口退税率、出口退税财政负担机制和出口退税预算等方面存在的问题,实行出口退税零税率、由中央财政全额负担出口退税支出、改革出口退税预算制度等措施,既是新时期理顺政府间责权利关系、提高政府效能的基本要求,又是当前有效应对国际金融危机、促进外贸出口持续健康发展的有效举措。

英文摘要：

Because of financial crisis and the significant decline in domestic economy, it is absolutely necessary to reform and improve tax rebates mechanism. Due to the problems in tax rebates rate, fiscal bearing mechanism of tax rebates and tax rebates budget, it is necessary to implement zero tax rate of tax rebates. Central govern- ment should fully bear the burden of tax rebates and reform tax rebates budget system so as to straighten out the relationship of responsibility and right and improve government efficiency. It is an effective measure to respond to the current international financial crisis and promote the healthy development of foreign trade.