對於不少發展中國家而言，外銷退稅常是其藉以拓展外銷之主要政策之一。然而 隨著一國經濟之發展，此一政策之重要性逐漸降低，甚至難逃被廢除之命運。儘管如此，外 銷退稅仍廣受發展中國家之青睞，如近年來大陸對不同產品給予不同之退稅比率即為一例。 本文之主要目的在於建立一簡單理論模式，比較外銷退稅與否在經濟效果上差異，特別是針 對外銷退稅制度是否「會妨礙生產技術之提升，而應予以廢除」之爭論加以討論。此外，本 文亦探討當廢除退稅制度對生產技術之提升產生負面影響時，其他政策（例如關稅自由化） 是否可協助達到提升技術之目的。

　　　　　Duty rebate has been a popular policy adopted by developing countries as part of an export incentive package. Taiwan is no exception. However, the importance of such a policy is declining. Whether it should be abolished was one of the policy debates during the 1980s. The purpose of this paper is to set up a simple theoretical model to study the economic impact of such a policy. The focus is placed on its technology upgrading effects. Whether tariff liberalization could help firms to upgrade their technologies if duty rebate is to be abolished is also discussed. This study's conclusions help clarifying some of the policy debates in the 1980s.