2) export tax refund system
出口退税制度
1.
This paper analyzes on the necessity of implementing the export tax refund, introduces the history of the export tax refund system, analyzes on the problems existing in the reform process of the export tax refund system, and advances some suggestions.
分析了实行出口退税的必要性,介绍了出口退税制度的历程,分析了出口退税制度改革进程中存在的问题,并提出了一些建议。
3) export drawback system
出口退税制度
1.
The nature of export drawback system should no longer be determined by the neutral taxation principle,but according to whether the government s long-term economic goal can be realized.
出口退税制度的定性问题应跳出从"中性税收原则"的角度去探讨的旧框框,而应该以是否实现政府既定的长期经济战略目标为依据。
2.
Not merely many questions exist in the course of implementing in the export drawback policy, but also there are greater disputes in theory, so the reform orientation of export drawback system becomes a hot proposition of domestic academia at present.
出口退税制度作为一项出口财政激励机制,是国际上通行的税收政策,被世界许多国家和地区广泛应用。
5) tax rebate mechanism
退税机制
1.
There were two main tax rebate mechanisms in China,the central government shouldering the burden alone and the central government as well as the local government shouldering the burden,which all existed the flaws that lack of rebates,the right enjoyed by the central government and the local government not matching the responsibilities they should take and so on.
我国施行过的中央全额负担、中央地方共同负担两大退税机制皆存在着欠退税、中央与地方及各地区之间退税权责不对等等缺陷,不利于我国出口贸易及经济发展。
6) system of tax rebate of exporting abroad
国外出口退税制度
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