In the new tax system that will soon be put into practice in china , the significance and role of invoice will undergo great changes , which will be manifested mainly in the tax withholding system whereby vat is clearly indicated by means of the invoice 在我国即将实行的新税制中，发票的意义和作用将发生很大变化，集中表现在增值税凭发票注明税款抵扣制度上。
Do you expect that to be economically destabilising for hong kong and do you expect that to affect this discussion of any possible introduction of a gst ? financial secretary : i believe this is the right time for a discussion because the economic recovery has been reasonably robust 财政司司长：其实这是一个因税基狭窄，是否要扩阔税基而引起的讨论，我强调这并非单是一个税项的讨论，而是一个税制改革的讨论，从而得到一个新税制。
Tax authorities in various localities should actively organize forces , pay earnest and close attention to the study , training and publicity of the methods and detailed rules . in line with the plan of the state administration of taxation and in combination with the law for tax collection and management and the study , training and publicity of the new tax system , selectively organize invoice - training classes , organize the vast number of taxation cadres and the units and individuals who engage in the printing and use of invoices to conscientiously study the methods and detailed rules , grasp their basic spirit and contents , clearly define their respective rights and duties and make proper preparation for the implementation of the methods and detailed rules 各地税务机关要积极组织力量，认真抓好《办法》及其《细则》的学习，培训和宣传工作，根据国家税务总局的部署，结合征管法和新税制的学习、培训、宣传工作，有重点地举办发票培训班，组织广大税务干部和印票，用票单位和个人认真学习《办法》 、 《细则》 ，掌握其基本精神和内容，明确各自的权利（力）和义务，为《办法》和《细则》的贯彻实施做好准备。
Export tax refund ( etr ) has been being the focus concerned by the government and enterprises since 1994 , when the new tax system began to run . the government had to lower the rates of etr in 1995 and 1996 respectively because the refund - cheating was rampant then . lowering the rates of etr can lessen the burden of public finance , but at the same time , it increased the costs of exports and the goods became less competitive internationally 1994年新税制实行以来，出口退税问题一直为我国财政、税务、外经贸部门及企业所关注： 1994 、 1995年出口骗税猖獗，加上增值税征收中存在的“征少退多” ，使财政面临巨大压力而不得不两次下调出口退税率；退税率下降虽减轻了财政负担，但却加大了出口货物成本，降低了我国商品在国际市场上的竞争力； 1997年东南亚金融危机发生后，由于我国政府承诺人民币不贬值，为扩大出口、刺激经济增长，继1998年先后，政府又先后多次、分批调高各类商品的出口退税率。
With the establishment of market economic system in our country and the implement of new tax system , in order to further embody the principles of just 、 scientific 、 standard 、 tight and efficient . we have established the tax collection pattern of “ based on tax report and high - quality service , depend on computer net , collect centrally , check emphasitically ” 随着市场经济体制在我国的逐步建立和1994年新税制的颁布实施。为进一步体现税收管理中公平、科学、规范、严密、高效原则,我国在近年确立了“以纳税申报和优质服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管模式。
