The basic meaning of export goods tax refund, or export tax refund for short, refers to the refund of value-added tax (VAT) and consumption tax (CST) actually paid on exported goods at the domestic production and distribution stages. The export tax rebate system is an important part of a country's tax revenue. The main purpose of export tax rebate is to balance the tax burden of domestic products by refunding the domestic tax paid on exported goods, so that domestic products can enter the international market at a tax-free cost and compete with foreign products under the same conditions, thus enhancing the competitiveness and expanding the foreign exchange earnings from exports.

出口貨物退（免，Export Rebates）稅，簡稱出口退稅，其基本含義是指對出口貨物退還其在國內(nèi)生產(chǎn)和流通環(huán)節(jié)實際繳納的增值稅、消費稅。出口貨物退稅制度，是一個國家稅收的重要組成部分。出口退稅主要是通過退還出口貨物的國內(nèi)已納稅款來平衡國內(nèi)產(chǎn)品的稅收負擔，使本國產(chǎn)品以不含稅成本進入國際市場，與國外產(chǎn)品在同等條件下進行競爭，從而增強競爭能力，擴大出口的創(chuàng)匯。