1.
The Export Drawback System of China Transition Problem and Countermeasure;
论我国出口退税制度：变迁、问题及对策
2.
Export Rebate System in China:Existing Problems and Possible Solutions;
我国出口退税制度存在的问题及对策
3.
The Reform of Export Tax Rebate System and Policy Recommendations;
出口退税制度改革的影响及政策建议
4.
A Reflection on the Predicament of Our Export Rebate System;
对我国出口退税制度实施困境的思考
5.
Theoretical Bases of Export Drawback System and Political Proposals;
出口退税制度的理论依据及政策建议
6.
International Comparison and Policy Reference about the System Of Tax Refund for Exporting;
出口退税制度的国际比较与政策借鉴
7.
Reform and Consummation of Returning Tax System of Exported Goods after WTO Entry;
WTO与我国出口退税制度的改革与完善
8.
Export Refund System Comparison and the Economic Effect of the New Mechanism Research;
出口退税制度比较与新机制的经济效应研究
9.
On Legal Theory foundation of Tax Refund Policy for Export:the Combination of Tax Neutrality and Tax Regulation;
论出口退税制度的法理基础——税收中性与税收调控的结合
10.
Research on the Current Situation and Trend of Export Drawback System in China;
对我国出口退税制度现状及发展趋势的研究
11.
On the Change of Refunding Export-Taxes and Its Effects on the Development of Guizhou Foreign Trade;
出口退税制度变迁与贵州省对外贸易的发展
12.
The Influence and Countermeasures on the Present Export Rebate System in the Textile Industry;
现行出口退税制度对纺织业的影响和对策
13.
The Reforming of Refunding Export Taxes System and the Sustainable Economic Development;
中国出口退税制度改革与经济可持续增长
14.
Influence of the Present Export Drawback System onEnterprises and Its Countermeasures;
现行出口退税制度对企业的影响及对策
15.
On adjusting the export Tax Rebate After China s Entry into WTO;
加入WTO与我国现行出口退税制度的完善
16.
On the System of Export Tax Rebate after China s Entry into WTO;
入世后我国出口退税制度的改革与完善
17.
Implementing the “Step out from China” Strategy Accelerating the VAT Export Drawback System s Reform;
实施“走出去”战略 加快我国增值税出口退税制度改革
18.
The second part is for the development and problems of the export tax refund system.
第二部分阐述我国出口退税制度的发展及存在的问题。