This paper analyzes the mishap of present export incentive policy in China, and put forward the export incentive policy after China joins WTO.
本文分析了我国出口鼓励政策存在的问题，提出加入WTO后的出口鼓励政策。
Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world.
出口退税制度作为一项出口财政激励机制，是国际上通行的税收政策，被世界许多国家和地区广泛应用。
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