export tax rebate 中文意思是什麼

export tax rebate 解釋
出口退稅制度
  • 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.
  1. The supervised commodities of export originated in the country can obtain the tax rebate and be mixed with the bonded goods of import for distributing and delivering to the home and international markets

    國內出口監管貨物，享受進區退稅政策，可與進口保稅貨物混合面向國內、國際市場分撥配送。
  2. 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
  3. 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
  4. With the matrix tax rebate voucher lost or written content mistaken, which is permitted to be corrected or changed, enterprises manufacturing for export shall apply to the tax rebate office for a three - month postponement application of export tax rebate within fixed application term, ie, within 90 days as of the date of declaring goods at the customs

    出口企業出口貨物紙質退稅憑證丟失或內容填寫有誤，按有關規定可以補辦或更改的，出口企業可在規定的申報期限內（在貨物報關出口之日起90天內）向退稅部門提出延期辦理出口貨物退（免）稅申報的申請，經批準后，可延期3個月申報。
  5. Taxation rebate is a mechanism that entitles the enterprises or companies, based on the laws and regulations of a country, to get back some indirect tax from the government after exporting their products, value added tax and excise tax for example, so that they could sell their products in the international market at a more competitive price. generally, the mechanism is implemented in the hope that the export sales of the whole country would be improved, and the macro economic condition could be ameliorated as a result

    出口退稅是指一個國家根據本國稅收法律的規定，對已經報關離境的出口商品，將其在出口前生產和流通各環節已經繳納的國內增值稅或消費稅等流轉間接稅的稅款退還給出口企業，使出口商品以不含稅的價格進入國際市場，從而促進該國的對外出口貿易，同時調節與控制經濟運行的做法。
  6. If an export enterprise concludes before 1 july 2007 a ship export contract to which the revocation of export taxes rebate is related, and it files such export contract ( including both original copy and duplicate copy ) before 20 july 2007 with the tax authority in charge of export taxes rebate for record, the originally applicable export taxes rebate rate shall remain applicable until completion of the performance of such export contract

    出口企業在2007年7月1日之前已經簽訂的涉及取消出口退稅的船舶出口合同，在2007年7月20日之前持出口合同（正本和副本）到主管出口退稅的稅務機關登記備案的，準予仍按原出口退稅率執行完畢。
  7. This guide is applicable to the following independent export enterprises with management authority on import and export approved by state ministry of foreign trade and economic cooperation or its authorized organs ; enterprises with overseas investment ; manufacturing enterprises engaged in entrusted export but without management authority or import and export ; other specially permitted tax rebate enterprises

    經國家對外貿易經濟合作部及其授權單位批準有進出口經營權的自營出口企業；外商投資企業；發生委託出口但沒有進出口經營權的生產企業；其他特準退稅企業。
  8. For speeding materials flow, reducing logistics costs and rationalizing tax - bearing of the whole supply chain, manufacturers in suzhou area and nearby yangtze delta are using sip - blc to replace the so - called " products export and re - import " and " further processing transfer " more and more, and the vat rebate policy of sip - blc shows its special advantages

    為了加快產業鏈內上下游之間的貨物流轉、降低物流成本、理順稅務關系，園區及周邊的生產企業紛紛選擇通過中心操作，以替代原先的"境外一日游"和"深加工結轉" ，保稅物流中心出口退稅政策的優勢明顯。
  9. Although china has, indeed, dropped the export rebate tax a couple of points

    不過，中國確實把出口退稅率下調了幾個百分點。
  10. An analysis on the influence of machinery and electrical appliances and high and new technical products by adjusting the rate of export tax rebate

    出口退稅率調整對機電產品和高新技術產品出口影響的分析
  11. Full export tax rebate to be granted to high - tech products

    中國對高新技術產品出口實行全額退稅
  12. In order to change these disadvantageous effects, we should change the trade policy - reward the export and limit the import as soon as possible, expand the domestic demand, reduce the rate of import tax rebate, revalue rmb, and keep the stability of china ' s financial situation

    要改變這些不利的影響，就要盡快改變「獎出限入」的貿易政策，擴大內需以及降低出口退稅率和人民幣升值，以保持我國金融形勢的穩定。
  13. 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。
  14. 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
  15. 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
  16. 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
  17. Export tax rebate system

    出口退稅機制
  18. 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。
  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. Article xi of directive 22 is amended to : " investment companies engaged in import, export of goods or technologies shall meet the requirements of the measure of the ministry of commerce for foreign trader filing and registration ; and products exported by investment companies are entitled to export tax rebate according to applicable regulations

    將22號令第十一條修改為： 「投資性公司從事貨物進出口或者技術進出口的，應符合商務部《對外貿易經營者備案登記辦法》的規定；投資性公司出口產品可按有關規定辦理出口退稅；投資性公司可通過傭金代理（拍賣除外） 、批發方式在國內銷售其進口及在國內采購的商品；特殊商品及以零售和特許經營方式銷售的，應符合相關規。 」
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