Section two includes several issues during the program of perfecting the reform of export tax refund in china 作者首先强调了完善我国出口退税政策的必要性。接着讨论了完善我国出口政策需要思考的几个问题。
In china , export tax refund system started to implement from 1985 , and it has made great influence to our foreign trade and national macroscopic economy 我国从1985年开始实施出口退税制度,出口退税对外贸出口和国内的宏观经济产生了重大的影响。
Article 34 the state may take foreign trade promotion measures such as import or export credit and export tax refund for the purpose of the development of foreign trade 第三十四条国家采取进出口信贷出口退税及其他对外贸易促进措施,发展对外贸易。
Article 34 the state may take import and export credit , export tax refund and other foreign trade promotion measures for the purpose of the development of foreign trade 第三十四条国家采取进出口信贷、出口退税及其他对外贸易促进措施,发展对外贸易。
When export enterprise exported used facility , it should apply to in - charge tax bureau for export tax refund or exemption , within stipulated period 第十条出口企业出口旧设备后,须在规定的出口退(免)税申报期内,向主管税务机关申报旧设备的出口退(免)税。