财税政策在促进企业的出口方面一直发挥着重要的作用。加入WTO后 ,制定政策的制度环境发生了变化。本文考察了与企业出口有关的五个方面。它们分别是 :反倾销、出口退税、开拓国际市场、研发与技术创新 ,及绿色贸易等。对每一个方面 ,我们在分析其现状、国际经验和WTO规则的基础上提出了相应的财税政策建议。 Fiscal and tax policies have played an important role in promoting the export of enterprises. After joining the WTO, the institutional environment for formulating policies has changed. This article examines five aspects related to the export of enterprises. They are: anti-dumping, export tax rebates, open up the international market, research and development and technological innovation, and green trade. For each aspect, we put forward corresponding fiscal and taxation proposals based on an analysis of their current situation, international experience and WTO rules.