為推動進出口貿易均衡發展，出口退稅調整方案終于出臺。根據此次公布的方案，鋼材、紡織品等的出口退稅率下調，而重大技術裝備、部分高科技產品、農產品加工品的出口退稅率則上調。

請看《中國日報》相關報道：China cutexport tariff rebateson products including steel, textiles and some non-ferrous minerals to rein in overseas sales of energy-intensive industries and potentially curb the country's record trade surplus.

The changes, effective Friday, include a reduction in tariff rebates on steel products to 8 percent from 11 percent, on textiles to 11 percent from 13 percent.

報道中的export tariff rebate就是“出口退稅”，指“對出口商品已征收的國內稅部分或全部退還給出口商”，旨在讓本國產品以不含稅成本進入國際市場，從而增強該商品的國際競爭力，擴大出口創匯。

單詞rebate指“退款”，日常生活中，我們常用它來形容“回扣”，如：interest rebate（利息回扣）。在此，請區別rebate（回扣，退款）和discount（折扣，打折）的區別，看例句：

A rebate is distinguished from a discount in that the former is not taken out or deducted in advance but is handed back after payment of the full amount.（退款不同于折扣，退款不是先行扣除，而是在錢全數付清后退還。）

（英語點津陳蓓編輯）