export drawback
export tax rebate
XXX(指的是商品)今年7月份出口退稅率由13%降為5%
Export drawback rate of XXX drops from 13% to 5% July this year.
The rate of exprot tax rebate of XXX drops from 13% to 5% July this year
Drawback:
Rebate of taxes or duties paid on imported goods that have been reexported. It is in effect a government subsidy designed to encourage domestic manufacturers to compete overseas.
Tax rebate:
A tax rebate is a sum of money refunded to a taxpayer after full payment of the tax has been made.
這兩種表達有點區別，壹般指的好像是第二種。