首先，从出口退税政策实施前后的情况对出口退税政策调整的效果进行了描述性分析。

Firstly, a descriptive analysis about the effects of the export tax rebate policy adjustment was given.

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在北京努力回应出口商呼声之下，对出口商出口退税政策进行调整无疑是可选的新政策工具之一。

That leaves adjusting tax rebates for exporters as one of the few policy tools at Beijing's disposal to help address exporters' woes.

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因此，出口退税政策表现为阶段性政策，需要不断的随着经济环境的变化而调整。

So, the export tax rebate policy is shown as the phased policy, need constant adjustment with change of the economic environment.

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