This article concludes that China「s export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China」s export tax rebate.
本文最后指出我国出口退税制度存在的问题,针对以上涉及的一些问题,提出完善我国出口退税的政策建议。
This article focuses on exploring China「s export tax rebate system reform and building the economic effects of China」s target export tax rebate regime.
本文重在探寻我国出口退税制度的改革带来的经济效应和构建我国目标出口退税制度的建议。
The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.
出口退税制度是一项出口税收激励机制,由于它鼓励各国出口货物的公平竞争,现已成为通行的国际惯例。
The evolution of export tax rebate system has made apparent influence on China「s import and export trade and even the whole economy.
而出口退税制度的演变过程对中国的贸易进出口乃至中国经济产生了较明显的影响。
In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China」s export tax rebate system is indeed of great significance.
鑒于出口退税制度在理论上的争议和实践上的困惑,分析我国出口退税制度确实有重大意义。