退税制度 meaning in English
drawback procedure
duty drawback system
Examples
- It is illustrated in third chapter that custom needs reforming , what exists in taxation system to foreign and how to solve these , some problem in exit tax withdraw
本文第三章主要阐明涉外税收制度的改革，包括关税的改革、涉外税收优惠制度存在的问题和解决办法、出口退税制度的调整问题。 - 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。 - But in fact , there are many difficulties in the constitution and implement of incomplete refund policy , so complete refund policy should be the right direction of the reform of the export refund institution
但是在实际政策的制定和实施中，由于诸多因素的制约，差别退税政策的操作性不强，实行完全退税才是我国出口退税制度改革的正确取向。 - However , there are many problems such as " cheating at export refund " existing in the present system of export refund , and many disputes in theory . so the reform of present export refund mechanism becomes a focus of attention in recent years
但是出口退税政策不仅在实施过程中存在着不少问题，而且在理论上存在较大的争议，因此出口退税制度的改革取向成为目前国内学术界一个热门论题。 - This research is based on the theoretic study of export rebate , first , through the establishment of conception model of the export rebate behavior on the state level and the enterprise level , the influencing factors of the export refund behavior of the state and enterprise are found , which established a good basis for the construction of the target export rebate system ; second , the developing course and status quo of the export rebate in china is analyzed comprehensively , the main problems in the practice of the export rebate and cause of formation are found ; third , seven representational counties are chosen , their tax system and the export rebate system are analyzed , additionally , the case of the international trade dispute about the export rebate is discussed , then the international experience of the export rebate is summarized ; forth , the active mechanism of the export rebate to the economical system is analyzed , the theoretic structure of the function cost of the export rebate is established and the econ omic effect of the export rebate policy is simulated ; fifth , the problem that how to build the target export rebate system of china built on the preceding analysis is discussed and the matching measures and strategies are put forward
本研究基于以上思考，针对性强，只有一定的理论意义和实践价值。本研究以出口退税的理论研究为基点，首先，通过建立国家层次和企业层次出口退税行为的概念模型，找到影响国家制定出口退税政策和企业退税行为选择的各项因素，为构建我国的目标出口退税机制奠定了基础；其次，对我国出口退税的发展历程及运行现状进行较为全面的分析，找到出口退税实际运行过程中存在的主要问题及成因；第三，选取了七个有代表性的国家，对其税收制度及出口退税制度进行了详尽的剖析，并分析了有关出口退税方面国际贸易争端的案例，总结了出口退税方面的国际经验，以期为我所用；第四，分析了出口退税对经济系统的作用机制，并构建了出口退税运行成本的理论框架，模拟了出口退税政策的经济效应；第五，基于前述分析，从五个方面阐述如何构建我国的目标出口退税机制，提出了配套改革的方法和策略。