内容摘要：

在现阶段宏观经济背景下出口退税政策可以作为调节对外贸易、缓解人民币升值压力的重要的宏观调控手段，本文肯定了前期出口退税政策调整所发挥的作用，用实证分析的方法证明了出口退税与对外贸易发展的正相关性，分析并初步测算了退税率的调整空间及对人民币升值压力的缓解程度。

关键词：宏观调控　出口退税　人民币升值

abstract:in the current situations export rebate policy can be regarded as a significant means of macro control and regulation in adjusting foreign trade and alleviating the appreciation pressure of renminbi. this paper confirms the role of export rebate policy in macro control and regulation,proves the positive correlations betweenexport rebate and foreign trade development by positive analysis,analyzes and tentatively estimates further adjustment of export rebate rate and its effects on appreciation of renminbi.

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