最低改出高度 的英文怎麼說

中文拼音 [zuìdīgǎichūgāodù]
最低改出高度 英文
minimum recovery altitude
  • 最 : 副詞（表示某種屬性超過所有同類的人或事物） most; best; worst; first; very; least; above all; -est
  • 改 : Ⅰ動詞1 （改變） change; transform 2 （修改） revise; alter; modify 3 （改正） rectify; correct 4 ...
  • 高 : Ⅰ形容詞1 （從下向上距離大; 離地面遠） tall; high 2 （在一般標準或平均程度之上; 等級在上的） above...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 高度 : altitudeheightelevation
  1. At first, this paper analyzes the factors of water - sand influencing water level of yellow river and the feasibility just using the factors of water - sand to study water level, and collects the corresponding data ; secondly, because there are strong nonlinear relation in the corresponding data, by meticulous theory analysis, this paper integrates basic nonlinear analysis method, theory of random analysis, method of least squares and so on. it puts forward a method which can get the high accuracy simulation of the data, perfects the multi - factor analysis of variable ( over three factors ) of the statistic ; thirdly, it applies the method to the approximation of corresponding water level process which belong to the capacity of sand of middle - high and middle - low, and get the high - accuracy simulation about the typical nonlinear relation ; at last, this paper definitudes the main influence mode that the capacity of sand. it mainly unite with other factors to work on the water level in the yellow river lower reaches ; mor eover, this paper analyzes the difficult point and the direction of improvement to realize the accuracy forecasting of the flood level of erodible - bed channel

    首先，系統分析了影響黃河水位的水沙因素，及僅用水沙因素有效研究水位的可行性，並按變量對應思想採集它們的相應數據；其次，由於相應水位過程數據中含極強的非線性關系，本論文經細致的理論分析，將基本的非線性分析方法、統計建模方法、隨機分析理論、最小均方誤差原則等等數學理論及方法有機揉合，提出了能有效實現這類數據高精度擬合的分層篩選法，並改進了統計學中多因子（三個以上）方差分析法；再次，將這一方法用於黃河中高及中低含沙類洪水相應水位過程的擬合，實現了這一典型非線性關系的高精度擬合，各年汛期上下游相應洪水位過程的擬合誤差都較小；最後，明確黃河下游含沙量對水位的主要影響方式，即含沙量主要是與其它因素聯合對水位作用；另外分析了要實現變動河床洪水位過程準確預報的困難所在及改進方向。
  2. The basic of bringing the money rate in the market into play is that the action of the commercial banks has to reflect the scale and composition of the currency supply in the market through high or low rate of deposit - loan

    商業銀行是資金運行的中心，市場利率發揮作用的基礎是商業銀行的行為必須通過存貸款利率高低反映出市場資金供求的規模和結構。沒有商業銀行制度的根本改革，市場利率的運行就沒有最重要的主體。
  3. According to heat balance theory, we calculate three kinds of average temperature of solar energy preservation pigpen in the coldest month. we analyze economic, social and zoology benefit of pigpen by dynamic cash analytic method and draw conclusion that we can increase pig ' s growth, diminish consuming of feedstuff, decrease raising cost, increase farmers " income. improve agricultural zoology environment by adopting solar energy preservation pigpen which is an item with economic, social and zoology benefit

    對太陽能保溫豬舍的保溫性能、吸收太陽能的能力進行了定量計算和分析；根據熱平衡原理，計算出三種太陽能保溫豬舍在最冷月份時合內的平均溫度；採用動態現金分析法對豬舍的經濟效益、社會效益和生態效益進行了分析，得出採用太陽能保溫豬舍，能加快豬的生長，減少飼料消耗，降低飼養成本，提高農民收入，改善農業生態環境，是經濟效益、社會效益、生態效益一舉多得的項目。
  4. Because of the unique issues in the networks, including mobility - induced disconnection, network partition, high out - of - order delivery ratios and channel errors, the congestion control and the error recovery in the network is challenging. in this environment, the interaction between tcp and mac layer protocols, the affection of route protocols on the performance of tcp and the particular congestion control and error recovery mechanism are first discussed. then a particular transport layer protocol scheme based on the non - feedback mechanism is presented, with emphasis on the analysis and simulation of the key parameter

    文中主要討論了兩種不同網路結構中的無線tcp協議改進方案，其一在最後一跳為無線鏈路的網路環境中，針對基本tcp擁塞控制機制存在的缺陷，文中在現有解決方案的基礎上提出一綜合性的方案，其中包括無線鏈路的高誤碼率和連接斷開問題的解決，並重點對方案中出現的交叉層問題進行分析和模擬；其二，考慮的是分散式網路（ adhoc ） ，在文中較為詳細的分析了tcp和mac層機制間的相互作用、路由協議中造成tcp性能降低的因素、 adhoc網路中應採取的特殊擁塞控制和差錯恢復機制，在此基礎上提出了一種採用非反饋機制的解決方案，重點對方案中的關鍵參數進行分析和模擬，分析和模擬結果表明此機制可在很大程度上提高adhoc網路中tcp的性能。
  5. In this paper, the common used encoding algorithms and basic finite - field opera - tions algorithms are introduced, and the decoding algorithms such as inverse - free ber - lekamp - massey ( ibm ) algorithm, reformulated inverse - free berlekamp - massey ( ribm ) algorithm and modified euclidean algorithm are analyzed in great detail. based on the ribm algorithm, a modified structure and a pipelined decoder scheme are presented. a tradeoff has been made between the hardware complexities and decoding latency, thus this scheme gains significant improvement in hardware complexity and maximum fre - quency

    本文簡要介紹了有限域基本運算的演算法和常用的rs編碼演算法，詳細分析了改進后的euclid演算法和改進后的bm演算法，針對改進后的bm演算法提出了一種流水線結構的譯碼器實現方案並改進了該演算法的實現結構，在譯碼器復雜度和譯碼延時上作了折衷，降低了譯碼器的復雜度並提高了譯碼器的最高工作頻率。
  6. The results of the uni - factor experiments and perpendicular experiments show their best mechanic synthesizing craft as followed : nvp ( 10 % wt ), kh570 ( 20 % wt ), hema ( 70 % wt ), initiator ( 0. 2 % wt ), crosslinker ( 20 % wt ), reacting 20 hours under 80 c. the factors which influenced organic silicon modified pvp hydrogel soft contact lens material ' s swelling capabilities were researched, which included temperature, monomer content, ion concentration etc. the experiments showed the equation swelling content ewc improved with the increase of nw, droped with the increase of kh570 and ion concentration, improved then droped with the raise of temperature, and hydrogels got the least ewc at 45 c. experiment carried on todiscuss water dehydration mechanism of organic silicon modified pvp hydrogel soft contact lens materials, which showed dehydration process could be divided into evaporating stage and diffusing stage

    正交實驗結果表明， nvp ? hema ? kh570共聚物的機械性能最佳時，其合成工藝條件為： nvp用量10 （質量百分含量，下同） ， kh570用量20 ， hema用量70 ，引發劑aibn用量0 . 2 ，交聯劑nmba用量0 . 2 ，反應溫度為80 ，反應時間16h 。討論了單體配比、溶脹溫度、離子濃度等因素對有機硅改性pvp水凝膠軟接觸透鏡材料溶脹性能的影響。實驗得出：水凝膠材料的平衡溶脹度ewc隨單體nvp含量的增加而增大， ewc隨kh570用量的增加而減小，隨離子濃度的增大而略微降低，隨溶脹溫度的升高先稍微下降後有所提高， 45時平衡含水量最低。
  7. When have analyzed the method of alleviating the patient ’ s burden of proof, specific methods are proposed. author suggest that court should accept the sue only if the patient prove the cause to the degree the average person regard the cause true, the burden of proof is bored on medical organization when the being proving fact provided by patient is highly possible ; the burden of proof is bored on patient when being proving fact provided by patient is less possible but the fact is only clue and medical organization take on responsibility of explanation ; and the burden of proof is bored on the patient when the fact is impossible. author proposed also method to form a complete set, which is establishing the principle of free prove, dividing the cause into cause in fact and cause in law and establishing the standard for possibility

    筆者在分析了減輕患者證明責任的途徑之後，提出了完善醫療糾紛訴訟中證明責任分配的具體方法:將《最高人民法院關于證據的若干規定》第四條第八款修改為:患者就醫療行為向法院提起訴訟，必須就醫療方存在過錯或者損害與醫療行為之間存在事實上的因果關系的證明達到依一般人的觀點，可以合理懷疑的程度時，法院才能受理;對患者提出的有爭議的待證事實，具有高度的蓋然性的，由醫療方承擔證明責任，事實真偽不明時，由醫療方承擔敗訴風險;對待證的事實蓋然性較低，但該事實是唯一具體線索的可能性時，由醫療方承擔解明義務，在醫療方已經盡了解明義務而事實仍然真偽不明時，仍由患者承擔敗訴風險;對蓋然性很低的案件，由患者承擔證明責任。
  8. And then, thesis explicates the reasons of the difference from five aspects including natural resource, area conditions, labor conditions, technical conditions and industry structure. furthermore, the thesis points out that the sustainable utilization of natural resource, the adjustment of labor structure, improvement of labor qualities, the employment of advanced science and technology and reasonable industry structure are critical to the improvement of rural economy ' s integral, power and comprehensive competition. at last, this thesis puts forwards a series of policies and countermeasures, such as accelerating urbanization of villages of villages to develop increasing pole, enchanting agricultural, industrialization to strengthen the industry foundation, improving the help and development policies to the poor to strengthen the district economic cooperation and the coordination effect by decreasing the limits of the poor, and so on, which can encourage each area display its advantage and supply what the other needs and make the rural economy coordinated and commonly flourishing

    根據分析結果將11個市劃分為省內發達區域、中等發達區域和不發達區域三種類型，將138個縣（市）劃分為由高到低七個等級；對差異產生的原因從自然資源、區位條件、勞動力條件、技術條件、產業結構等五個方面進行了系統探討；並從更深層次上指出，土地等自然資源的可持續利用，勞動力構成優化、素質提高，先進科學技術的適用，產業結構的合理布局等對農村經濟的整體實力和綜合競爭力的提高起決定性的作用；最後，在河北省農村經濟協調發展的角度，提出了「因地制宜，揚長避短；優勢互補，共同發展」的指導思想和「鼓勵先進，鞭策后勁；區域聯動，全面協調」的基本原則，並進一步提出了加大小城建設? ?培養增長極，推進農業產業化經營? ?強化產業基礎，改善扶貧開發政策? ?降低后勁制約以及加強區域經濟聯合? ?增強協調效應等綜合措施。
  9. This thesis regard internal property reorganization in the group of pangang as the research object, from chengdu seamless steel pipe limited liability company with chengdu iron and steel works inside exterior environment reorganizing in front and back commences, making use of to exceed the makel - bot with of five factors competition models and the method of factors analysis, after analyzing the reorganization of the business enterprise a profession for facing competes the situation. develop the development the business enterprise with the profession industry from the international local profession rival circumstance after analyzing the reorganization should the market position of the establishment with develop the strategy target. make use of the swot the analysis the method, to after the reorganization the development strategy of the business enterprise, from manage the angle proceeded the fixed position analyzes, for after the reorganization business enterprise development provided four kinds of developments strategy that eligibility choose : the brave development strategy, request the resources advantage, funds advantage, human resource advantage, technique advantage that new company make the most of new business enterprise in empress in reorganization, is an essential condition to increases to manage the level, quickly technique reforms, develop the high and additional worth product with new product production line, as soon as quikly change to strong and large business enterprise, realizes soon steel aircraft carrier dream ; dispersion strategy, the technology market quota with deal with produce high additional worth product, completely promote business enterprise brand image, extend high carry product of the exaltation product, is a necessary means to increases business enterprise performance, realizes business enterprise target ; defense strategy, adjusting the business enterprise organizes construction, reducing the intensive type in labor and the low additional worth product line, lower bad the property saves the deal, alleviating the business enterprise burden, attaining the casual wear go to battle, benefitting to the challenge that make frontal attack the rival ; withdraw strategy, compress the production of the high depletion and high cost product, simplify the production craft, controlling the cost of the end product in the lower level, is a valid path to increases business enterprise competition ability

    本論文以攀鋼集團內部的資產重組為研究對象，從成都無縫鋼管有限責任公司與成都鋼鐵廠重組前後的內外部環境入手，運用邁克爾?波特的五力競爭模型及因素分析法，分析了重組后的企業所面臨的行業競爭態勢。從國際國內行業競爭對手情況和本行業發展動態分析了重組后企業應確立的市場地位和發展戰略目標。運用swot分析法，對重組后企業的發展戰略，從管理角度進行了定位分析，為重組后企業發展提供了可選擇的四種發展戰略：即大膽發展戰略，要求新公司充分運用重組后新企業的資源優勢，資金優勢，人力資源優勢，技術優勢，是提高管理水平，加快技術改造，開發高附加值產品和新產品生產線，盡快立於強勢企業之林，早日實現「鋼鐵航母」夢的必要條件；分散性戰略，提高產品的科技含量和生產高附加值的產品，全面提升企業品牌形象，擴大高端產品的市場份額，是提高企業效益，實現企業目標的必要手段；防禦性戰略，調整企業組織結構，削減勞動密集型和低附加值產品生產線，降低不良資產存量，減輕企業包袱，做到輕裝上陣，有利於迎擊競爭對手的挑戰；退出性戰略，壓縮高消耗、高成本產品的生產，降低低端產品的比例，精簡生產工藝，將最終產品的成本控制在較低水平，是提高企業競爭力的有效途徑。
  10. The timing - and - quantitation precision injection of lpg was realized with high - speed lpg solenoid valve and a set of electronic control system, which was designed by the author and can flexibly control the gas supply system of lpg. based on the analysis of experimental data got by comparing the performances before and after the application of the set of equipment on lr6105q12 diesel engine, the effects of load, speed and replace ratio, etc on the emissions of smoke, hc and co of dual fuel engine were expounded. through optimization, the smoke emission was utmostly reduced and the emissions of hc and co were within the government restriction

    為此，本文通過對各個方案進行詳細比較，選擇了電控多點順序噴射的供氣方案；利用高速lpg噴射閥和自己獨立開發出一套電子控制系統對lpg供氣進行靈活地控制，實現了lpg的定時定量噴射，並把這套裝置應用到中國一拖生產的lr6105q12柴油機上，在對改裝前後的發動機進行大量試驗和分析的基礎上，闡明了負荷、轉速、摻燒比等因素對雙燃料發動機的煙度、 hc 、 co等排放的影響情況，並且通過優化，最大限度地降低了發動機的煙度排放，同時使hc 、 co排放限制在國家標準規定的范圍之內。
  11. The result was used to adjust relative humidity and to enhance the ability of mm5 mesoscale modeling system to produce accurate forecast of precipitation. we define the air condition includes 5 kinds : the clear sky, semitransparent or fractional cloud, high cloud and low cloud and middle cloud. in this process, we present the method development for the generation of cloud based on gms - 5 images. mm5 ( fifth - generation perm. state / near mesoscale model ) output will be extensively used for the off - line computation of dynamic changeable mutispectral thresholds in order to adapt to variable weather using statistical regressive relations produced by optimal regressive analysis

    基於常規地面觀測資料，將天空狀況分為晴空、半透明雲或碎雲、高雲、中雲和低雲5種情況，用最優回歸分析法對mm5模式的三維要素場和常規地面觀測資料進行統計分析，得出雲判別和雲分類的衛星雲圖多譜閾值的統計關系統計回歸判別方程，對衛星雲圖進行雲判別和雲分類，據此得出mm5中尺度數值模式初始場各點的雲分佈，並對模式初始場的相對濕度進行調整，以達到改善中尺度數值預報模式預報結果的目的。
  12. Wuhan city is one of the earliest regions in our country to develop science & technology intermediate institution, it have become now many level of structure, many types, various technologies that have exsited a same service system make great contributions for the industry of high and new technology in wuhan. in present, with the deep implement of the strategy " science & technology build up wuhan city " the development of intermediate institution still has a lot of problems in wuhan, for example the professional degree is low, personnel ' s stuff is not high, operating is normal etc. the basic reason is that the system reformation is not thorough, a shortage of supporting degree, the space developing science & technology intermediate institution is narrow, especially, policies and rule of law supporting the development of science & technology intermediate institution are lack

    武漢市是我國開展科技中介服務最早的地區之一，目前已形成多層次、多形式、多種所有制共存的科技中介服務體系，為武漢市科技進步和高新技術產業的發展做出了重大貢獻。目前，隨著武漢市「科教立市」戰略的深入實施，武漢市科技中介服務機構的發展尚存在諸多不足。如專業化程度低，人員素質不高，運作不規范等，根本原因是體制改革不到位，支持力度不夠，科技中介機構發展的空間狹小，尤其是缺乏規范和扶持科技中介組織發展的政策法規。
  13. In part one, the general of reclamation of arable land for reforestation : basing on resulting lots of data, author referred to many measures taken by america and china in the reclamation of arable land for reforestation and took the comparison, which concluded the following : china does not take the ways that the developed countries firstly destroyed before protection ; carrying out the reclamation of arable land for reforestation step and step is the important step which improves the reasonlesss utilization of land ; because of the weak economic base in the reclamation of arable land for reforestation of china and the low rate of labor, we should enlarge the content of science and technology, improve per yield of the remaining cultivated land and solve the self - sufficiency of grain, meanwhile the government should strengthen the transfer of remaining labor, adjust the industrial construction and lead the construction of small cities and towns ; the implement of reclamation of arable land for reforestation does not leave the support of the government ; we should carry out the reclamation of arable land for reforestation according to law ; the reclamation of arable land for reforestation does not be seen the effort in the short time, we should insist in a long time. which can have the result

    本論文共分八個部分：第一部分退耕還林概況：筆者在查閱大量資料的基礎上，參閱美國與中國的退耕還林過程中所採取的各項措施並進行比較，得出了以下結論：中國不能重走發達國家先破壞后保護的道路；有計劃、有步驟地實施退耕還林是改善不合理土地利用現象的有力舉措；中國退耕還林經濟基礎較為薄弱，農業勞動生產率低，退耕還林后，必須加大科技含量，提高剩餘耕地的單產，解決糧食自給問題，同時，政府應加強剩餘勞動力轉移，產業結構調整及小城鎮建設的引導；退耕還林的實施仍離不開政府的扶持；依法退耕還林；退耕還林不是在短期內能見到效果的，長期堅持必有成效。該部分最後論述了目前國內退耕還林工程政策、管理方面的現狀及其存在哪些問題尚待改進或繼續深入研究，並需要進一步完善。第二部分退耕還林背景分析：針對我國目前生態環境建設中的退耕還林工程，就其產生的根源從社會經濟背景、生態環境背景及西部大開發三個角度進行了全面、系統的分析。
  14. Seedling emergence, root growth and ultimately stand establishment and uniformity is expected to be improved in situations where soil is less compacted and crusts are not a problem

    在土壤緊實度低和沒有結殼的情況下，可以提高出苗率，改善根系生長，最終形成整齊一致的植物群體。
  15. Aim at the dtc ' s blemish mentioned above and the direction of dtc technique development, the dissertation put great emphasis on the work as follows, with an eye to exalt dtc system function : ( 1 ) a new speed - flux observer of an induction motor is proposed to enhance the accuracy of flux observing, which is an adaptive closed - loop flux observer and different from the traditions. a new adaptive speed - observation - way is deduced out according to the popov ' s stability theories ; ( 2 ) to improve the performance of dtc at low speed operation, we have to exalt the accuracy of the stator flux estimation and a new way of bp neural network based on extended pidbp algorithm is given to estimate and tune the stator resistance of an induction motor to increase the accuracy of the stator flux estimation ; ( 3 ) digital signal processor is adopted to realize digital control. an device of direct torque control system is designed for experiment using tms320lf2407 chip produced by ti company ; ( 4 ) bring up a distributed direct torque control system based on sercos bus, sercos stand for serial real time communication system agreement which is most in keeping with synchronous with moderate motor control ; ( 5 ) the basic design frame of the hardware and software of the whole control system is given here and some concrete problem in the experiments is described here in detail

    針對上面提到的直接轉矩控制的缺陷和未來直接轉矩控制技術發展方向，本論文重點做了以下幾個方面的工作，目的在於提高dtc系統的綜合性能： （ 1 ）提出一種新型的速度磁鏈觀測器，新型的速度磁鏈觀測器採用自適應閉環磁鏈觀測器代替傳統的積分器從而提高磁鏈觀測的精度，並且根據popov超穩定性理論推導出轉速的新型自適應收斂律； （ 2 ）改善系統的低速運行性能，主要從提高低速時對定子磁鏈的估計精度入手，提出了一種提高定子磁鏈觀測精度的新思路? ?利用基於bp網路增廣pidbp學習演算法來實時在線地修正定子電阻參數； （ 3 ）採用數字信號處理器dsp實現系統全數字化硬體控制，結合ti公司生產的tms320lf2407晶元，設計了直接轉矩控制系統的實驗裝置； （ 4 ）提出了基於sercos總線網路化分散式的直接轉矩控制系統， sercos （ serialrealtimecommunicationsystem ）是目前最適合同步和協調控制的串列實時通信協議； （ 5 ）基本勾勒出整個控制系統的硬體和軟體設計基本框架，詳細描述一些實驗中的具體的細節問題。
  16. As many other countries, chinese consumers also demonstrate great variance in their acceptance and purchase will towards gm foods under different food categories. to be more specific, the consumers are most willing to accept and buy gm foods that improve nutrition, followed by pest - resistant types foods with those for extending shelf life being the least preferred

    盡管如此，我國消費者對轉基因食品的接受程度和購買意願在不同的食品之間還是表現出了較大的差異，具體表現為：改善營養的最高，抗病蟲害的次之，延長貯存期的最低；轉基因植物性食品高於動物性食品。
  17. Firstly, analyzed the present problems of fed display quality such as luminance non - uniformity, grayscale loss and high power consumption on fed driving system. secondly, proposed new methods and thinking from circuit aspect for improving display quality of fed according to the matured digital image processing and fpga technologies. and such methods have been applied to the low work function printable 25 inch color vga fed. lastly, analyzed and evaluated the image quality of fed processed

    首先，針對fed顯示器現存的亮度不均勻、灰度失真等質量缺陷和fed驅動系統功耗較高的問題進行了分析討論和歸納總結;其次，根據成熟的數字圖像處理方法和fpga技術，結合fed顯示屏的自身特性，提出通過電路設計來改善、提高fed圖像顯示質量的新方法與新思路;然後將其應用於低逸出功印刷型25英寸vga級彩色fed驅動系統中;最後，對經過圖像處理的fed演示樣機的圖像質量進行了分析與評價。
  18. Reconfiguration approach of distribution network based on both system reliability and feeder loss is presented in this paper. being an objective function both to maximize the reliability and to minimize the loss of network, constraint conditions are considered as operation limits. an optimal method of the minimizing both the average service unavailability index and feeder losses is described in this paper

    本文以配電網可靠性最高、網路損耗最低為目標函數，以配電網的運行滿足電力連續供應為約束，提出了基於排序選擇、對違反約束個體進行直接比較的改進自適應遺傳演算法，對配電網的可靠性按照深度優先搜索最小路進行計算，對系統的網路損耗按照牛頓? ?拉夫遜法進行計算。
  19. Vraag installateurs of monteurs naar hun ervaring met de afsluiters van heimeier en je zult vaak de kreet monteren en vergeten horen. speciale kenmerken zoals de vloeistof gevulde sensor, de dubbele o - ring, hoge drukkracht en de m 30 x 1, 5 aansluiting welke nog nooit veranderd is zorgen voor comfort, en niet voor problemen. deze details maken het verschil

    液體傳感器雙o形密封圈強大的執行力以及一直沒有改變過的m 30 x 1 . 5介面等這些特性將系統中的熱應力降到了最低程度，而將使用壽命提高到最大程度，正是這些細節上的優秀特點使得海美爾溫控閥在行業中出類拔萃。
  20. 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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