退稅制度 的英文怎麼說

中文拼音 [tuìshuìzhìdù]
退稅制度 英文
drawback procedure
  • 退 : 動詞1 （向後移動） retreat; draw back; move back 2 （使向後移動） cause to move back; remove; wit...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 退稅 : [經] tax reimbursement; drawback; refund of duty; drawback for duties paid退稅憑單 debenture; cus...
  1. How to perfect the export tax rebate of exported goods in china

    完善我國出口退稅制度的思考
  2. On the system of export tax rebate after china ' s entry into wto

    入世后我國出口退稅制度的改革與完善
  3. However, our export tax refund system is still imperfect

    但同時，我國出口退稅制度也存在許多不完善之處。
  4. Reform and consummation of returning tax system of exported goods after wto entry

    與我國出口退稅制度的改革與完善
  5. As an export promotion mechanism, export refund institution is put in practice by many countries and regions

    出口退稅制度作為一項出口財政激勵機制，是國際上通行的稅收政策，被世界許多國家和地區廣泛應用。
  6. In chapter five i give my suggestions as to modifying the taxation rebate system in order to decrease the pressure of rmb appreciation

    並且在第五章中提出了完善出口退稅制度的措施和有效緩解人民幣升值壓力的建議。
  7. China established export refund institution formally in 1985, and then the institution has been adjusted for many times

    我國1985年正式建立出口退稅制度，其後出口退稅政策經歷了多次調整，對外貿出口和國內宏觀經濟產生了重大的影響。
  8. 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

    我國從1985年開始實施出口退稅制度，出口退稅對外貿出口和國內的宏觀經濟產生了重大的影響。
  9. China has been applying this policy since the 1950 ’ s. in the past ten years, it plays an important role in promoting the china ’ s economic growth

    我國的出口退稅制度開始於1950年，在近十年中，出口退稅制度對我國的經濟發展和促進出口增長起到了很大的作用。
  10. 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

    出口退稅制度作為一項出口財政激勵機制，被世界上許多國家和地區廣泛應用，它也是世界貿易組織所允許的促進出口措施。
  11. The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee in a mpfs ( as participants of an mpf - exempted rors do not enjoy a 30 - day exemption period, he may claim 4 months contributions for the year of assessment 200001, but subject to a maximum limit of $ 4, 000 ) ; or

    假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額（因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在200001課稅年度，可申索4個月的供款，即上限為4 ， 000元） ；或
  12. The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee to an mpf scheme in the year 2000 01, as participants of an mpf - exempted ror scheme do not enjoy a 30 - day exemption period, he may claim 4 months contributions, subject to a maximum limit of 4, 000 ; or

    假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額在2000 01年度，因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在該課稅年度，可申索4個月的供款，即上限為4 ， 000元;或
  13. Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law

    第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。
  14. 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

    本文第三章主要闡明涉外稅收制度的改革，包括關稅的改革、涉外稅收優惠制度存在的問題和解決辦法、出口退稅制度的調整問題。
  15. Part iv is the key of this article, stating a way to perfect the legal - controlling system of domestic venture investmment, on the basis of detailed analysis of existing problems in part iii, through six aspects. they are : ( 1 ) to speed - up the process of legislation to provide firm legal protection for venture investment ; ( 2 ) to adjust fund - raising system to realize the pluralization of investors ; ( 3 ) to attach the limited partnership to the formation of venture investment institutes ; ( 4 ) to strengthen the protection of intellectual property rights in venture investment ; ( 5 ) to perfect preferential tax system, create favored taxiation enviroment ; ( 6 ) to amplify the outgoing systen of venture investment

    該部分結合我國國情，著重闡述了放寬對機構投資者的限制和引進國外風險資本，以拓寬風險資本來源的對策;第三個方面對有限合夥制進行了詳細的介紹，並將之與公司制進行比照，說明了風險投資機構的組織形式應採用有限合夥制;第四從加強科技成果的專利權保護、明確風險企業中的知識產權歸屬問題和加強商業秘密的合同保護三個方面闡述了如何加強風險投資中的知識產權保護;第五在簡要介紹國內外風險投資稅收優惠制度的基礎上，從對機構投資者、私人投資者的稅收優惠以及稅收優惠的對象三個方面，闡述了如何完善稅收優惠法律制度，創造寬松的稅賦環境;第六為如何健全風險資本的退出機制。
  16. At last, the matching reform approaches and measures are put forward on the basis of the establishment of the target export rebate system : from the part of enterprises, on the one hand, their administrative level needs to be improved continuously to ensure the maximum of the rebate benefit, on the other hand, the technique content and quality level of their export products should be improved to strengthen their international competitiveness fu

    最後，本論文在構建目標出口退稅機制的基礎之上提出了配套改革的方法和措施：從企業內部來講，一方面要不斷提高自身退稅管理水平，確保實現正常退稅收益的最大化，另一方面要努力提高出口產品的科技含量和質量水準，從根本上提升其國際競爭力；從外部環境來講，需要建立健全出口退稅方面的法律體系，強化對出口騙稅行為的打擊力度，不斷提高退稅管理的信息化水平，簡化退稅環節，並明確退稅管理過程中各職能部門的權責劃分。
  17. 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

    本研究基於以上思考，針對性強，只有一定的理論意義和實踐價值。本研究以出口退稅的理論研究為基點，首先，通過建立國家層次和企業層次出口退稅行為的概念模型，找到影響國家制定出口退稅政策和企業退稅行為選擇的各項因素，為構建我國的目標出口退稅機制奠定了基礎；其次，對我國出口退稅的發展歷程及運行現狀進行較為全面的分析，找到出口退稅實際運行過程中存在的主要問題及成因；第三，選取了七個有代表性的國家，對其稅收制度及出口退稅制度進行了詳盡的剖析，並分析了有關出口退稅方面國際貿易爭端的案例，總結了出口退稅方面的國際經驗，以期為我所用；第四，分析了出口退稅對經濟系統的作用機制，並構建了出口退稅運行成本的理論框架，模擬了出口退稅政策的經濟效應；第五，基於前述分析，從五個方面闡述如何構建我國的目標出口退稅機制，提出了配套改革的方法和策略。
  18. 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

    但是出口退稅政策不僅在實施過程中存在著不少問題，而且在理論上存在較大的爭議，因此出口退稅制度的改革取向成為目前國內學術界一個熱門論題。
  19. It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively

    研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
  20. 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，國內學者對于出口退稅的研究，大多是從政府角度出發，針對我國現行出口退稅制度的不完善提出相應的改革和完善建議。
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