新型退税机制鼓励消费者购买新车。

The new rebates encouraged consumers to purchase new cars.

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并结合出口退税的理论及国际经验，力求找出一条解决目前我国出口退税机制中存在的问题的思路。

And considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.

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第五，基于前述分析，从五个方面阐述如何构建我国的目标出口退税机制，提出了配套改革的方法和策略。

Fifth, the problem that how to build the target export rebate system of China built on the preceding analysis is discussed and the matching measures and strategies are put forward.

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