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.

出口货物退（免，Export Rebates）税，简称出口退税，其基本含义是指对出口货物退还其在国内生产和流通环节实际缴纳的增值税、消费税。出口货物退税制度，是一个国家税收的重要组成部分。出口退税主要是通过退还出口货物的国内已纳税款来平衡国内产品的税收负担，使本国产品以不含税成本进入国际市场，与国外产品在同等条件下进行竞争，从而增强竞争能力，扩大出口的创汇。