内容摘要：
出口退税率是出口退税的主要政策工具，由于“出口退税率陷阱”的存在，破坏了出口退税政策的整体性并导致了出口退税政策无法有效实现促进出口的预期目的。本文提出了“出口退税率陷阱”和“隐性退税”的概念，并对其进行了定量分析和政策效应分析，对如何消除“出口退税率陷阱”和“隐性退税”提出了解决方案。
关键词：出口退税 隐性退税 计税价格
abstract：this paper puts forward two new concepts: 'export rebate rate trap'and'implicit refund'. it argues that the existence of these two phenomena has damaged the integrity of export rebate policies and made their orientations unattainable.the paper also presents some solutions to relieve the negative impacts of 'export rebate rate trap' and 'hidden refund'.