Abstract: As an important tax policy of the country for effectively adjusting the foreign trade development,the export tax refund policy significantly affects the general commodity export business,and also produces a far-reaching impact on the development of the industries associated with the I & S products.Comparatively analyzed are the annual changes of the country's tax refund rates of the I & S products and the steel tubular products,and canceling of the tax refund policy for the I & S products and steel tubular products,and the influence as produced by such cancelation.Meanwhile suggestions are proposed for policies addressing how to promote the export of the steel tube product under the new situation of "dual-carbon" target, "dual circulation" and "zero tax refund".