Export tax rebate is an important economic source of import and export trading companies, and the related accounting tax rebate work can have an impact on the development of trading companies, especially for small trading companies, this impact is even fatal. Therefore, it is of great significance to strengthen the research on the related issues in the accounting tax refund of import and export trading companies to improve the efficiency of accounting tax refund of trading companies and improve the success rate of tax refund. This paper summarizes the export tax rebate and analyzes in detail the problems faced by import and export trading companies in accounting tax rebate and their solutions.