Export tax refund system has been widely used in many countries and districts . it ’ s also one of the measures of accelerating export which wto ratified 出口退税制度作为一项出口财政激励机制,被世界上许多国家和地区广泛应用,它也是世界贸易组织所允许的促进出口措施。
At present , the researchers in our country mostly embark from the government angle , proposing the corresponding reform suggestions in view of our present export tax refund system 目前,国内学者对于出口退税的研究,大多是从政府角度出发,针对我国现行出口退税制度的不完善提出相应的改革和完善建议。
The operating condition of the state - owned enterprises in 2000 turning for the better in all aspects , depended on the mighty policy factor , for example , the debt turning to stock , the interest rates of loan cutting down , and the export tax refunding etc . 2000年国有企业经营状况的全面好转,在相当程度上依赖于强大的政策因素,如债转股、贷款降息、出口退税等。
The input vat that have been transferred out under caishui [ 2004 ] no . 116 after 1 january 2004 should be recalculated according to the new circular and adjusted in the 2004 final settlement period for export tax refunds 卷烟生产企业自2004年1月1日至本通知下发之日已按财税[ 2004 ] 116号文件有关规定计算转出的进项税额,应按本通知的规定重新计算,并在2004年度出口退税清算期予以调整。
Section two is the demonstration analysis of the relationship between the export tax refund and the export . part iv : advices of perfecting the reform of export tax refund in china this part is the conclusion of this thesis which is divided into three sections 作者首先简要的作了出口贸易对gdp的效绩分析,接下来花了很大的笔墨作了出口退税政策对出口贸易的实证分析分析,这一部分为后面的结论部分作了强有力的支撑。