| 1. | However , our export tax refund system is still imperfect
但同时,我国出口退税制度也存在许多不完善之处。 |
| 2. | The export tax refund has fallen from % 11 to % 4 in china
现在的出口退税降了很多,从% 11降到了% 4 ,该如何跟老外解释这个东西呢 |
| 3. | Section one emphasizes the necessity of perfecting the reform of export tax refund in china
最后一部分是完善我国出口退税政策的对策和建议，它是本文的结论部分。 |
| 4. | Part ii : the history , existing state and problems of china ' s export tax refund system this part is divided into three sections
第二部分是我国出口退税政策的历史、现状及存在的问题。 |
| 5. | Part i : basic theory and economic analysis of export tax refund this part is the base of the whole thesis
本文的写作框架如下：第一部分是出口退税的基本原理和一般经济学分析，这是全文的基础。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
| 10. | 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。 |
