- 出口退税
- export: n. 1.输出，出口。 2.出口货；〔pl.〕输出额。 ...
- tax: n. 1.税，租税，租款 (on; upon)。 2.〔 ...
- refund: n. 退还，偿还；退款。 n. -ment
- refund of tax for export receivable: 应收出口退税
- refund of tax: 退税
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export tax refund中文什么意思
- 出口退税
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例句与用法
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- Then in this article , the author embarks from the enterprise angle , using the system ’ s imperfect and preferential policy to help the enterprise make tax revenue preparation in carries on the analysis to the export tax refund system . the aim is to help the enterprises lighten the tax burden and obtain the maximum economic benefit through reasonable arranging the enterprises ’ economic activities in advance
而本文在对出口退税制度进行分析的基础上,从企业角度出发,利用现行出口退税制度的不完善之处以及出口退税的优惠政策进行税收筹划,通过事先对企业的生产经营活动的合理安排,来帮助企业减轻税收负担,求得企业经济利益的最大化。 - Section three analyzes the problems of the existing etr , including that the policy of etr changes too frequently , and the etr system itself lacks in necessary harmony with related economic policies , etc . part iii : the demonstration analysis of china ' s export tax refund system this part is divided into two sections
它主要包括我国出口退税政策的历史回顾、我国现行出口退税政策的建立与发展、我国现行出口退税制度的主要内容和我国出口退税政策中存在的问题三部分，它们为以后的结论奠定了基础。 - Export tax refund ( etr ) has been being the focus concerned by the government and enterprises since 1994 , when the new tax system began to run . the government had to lower the rates of etr in 1995 and 1996 respectively because the refund - cheating was rampant then . lowering the rates of etr can lessen the burden of public finance , but at the same time , it increased the costs of exports and the goods became less competitive internationally
1994年新税制实行以来，出口退税问题一直为我国财政、税务、外经贸部门及企业所关注： 1994 、 1995年出口骗税猖獗，加上增值税征收中存在的“征少退多” ，使财政面临巨大压力而不得不两次下调出口退税率；退税率下降虽减轻了财政负担，但却加大了出口货物成本，降低了我国商品在国际市场上的竞争力； 1997年东南亚金融危机发生后，由于我国政府承诺人民币不贬值，为扩大出口、刺激经济增长，继1998年先后，政府又先后多次、分批调高各类商品的出口退税率。 - Any functionaries of other state organs who , in violation of state regulations , engage in malpractices for personal gain in providing certificates for exports tax refund such as the declaration forms for exports and the verification and writing off documents for export proceeds , thus causing heavy losses to the interests of the state , shall be punished in accordance with the provisions of the preceding paragraph
其他国家机关工作人员违反国家规定，在提供出口货物报关单、出口收汇核销单等出口退税凭证的工作中，徇私舞弊，致使国家利益遭受重大损失的，依照前款的规定处罚。