export tax rebate system 中文意思是什麼

export tax rebate system 解釋
出口退稅機制
  • export : n 1 輸出，出口。2 出口貨；〈pl 〉輸出額。3 【無線電】呼叫，振鈴。adj 輸出的，出口的。vt 1 輸出，...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • rebate : n. 1. 折扣，回扣。2. 〈英古〉減少。vt. 1. 給…回扣，打…的折扣。2. 〈英古〉減少；削弱。3. 〈美古〉使鈍（刀刃）。rebate2 ＝rabbet.
  • system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
  1. 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
  2. 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。
  3. New reforms on china ' s export tax rebate system : not an expedient measure

    談當前中國出口退稅機制改革
  4. The influence of export tax rebate system refund to shanxi ' s finance bureau

    出口退稅政策調整對陜西財政運行的影響
  5. The inspiration drawn from the export tax rebate system of the republic of korea

    韓國的出口退稅政策對我國的啟示
  6. Export tax rebate system

    出口退稅機制
  7. China will implement the new export tax rebate system as of january 1st, 2004

    摘要從2004年1月1日起，我國將實施出口退稅新方案。
  8. 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。
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