1) Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
退税抵欠
2) delayed export drawback
出口欠退税
1.
What cause the export-oriented entemrises to rely largely on export drawback? What cause large distance to exist between the planned amount and practical demand in exdort drawback? What responsibility should the central and local government shoulder resDectively in exDort drawback? By answering these questions,the writer makes an anolysis about the formin mechanism of delayed export drawback.
通过回答“出口企业缘何如此倚重于出口退税?”、“出口退税的计划额与实际需要量之间缘何有如此大的偏差?”、“中央与地方在出口退税上各自应担负怎样的责任?”等三个方面的问题,对出口欠退税现象的形成机理进行了探讨。
3) allowance for uncollectable taxes
欠征税款备抵
4) drawback
[英]['drɔ:bæk] [美]['drɔ'bæk]
n.欠缺,缺点;退还的关税
5) tax arrears
欠税
1.
Tax arrears in our law means to the case of illegal tax arrears, in which the tax payers don t fulfil the regulartaxes and this leads to a compulsory relationship of powers to the govemment because of the tax forms.
我国法律中的欠税应是指非法欠税的事实状态，其含义是纳税人没有实施正常的纳税行为而与国家之间因税款形成的一种权利义务关系。
6) Deduction or Refund for Repurchase of a Building as Self-use Residence
自宅重购税额退抵
补充资料：退税
1.退还多征的税款。 2.旧时奖励出口贸易的一种措施。指已纳税款的货物出口时，可退还已纳税款的部分或全部。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条