export tax refund造句

• However , our export tax refund system is still imperfect
  但同时,我国出口退税制度也存在许多不完善之处。
• The export tax refund has fallen from % 11 to % 4 in china
  现在的出口退税降了很多,从% 11降到了% 4 ,该如何跟老外解释这个东西呢
• Section one emphasizes the necessity of perfecting the reform of export tax refund in china
  最后一部分是完善我国出口退税政策的对策和建议，它是本文的结论部分。
• Part ii : the history , existing state and problems of china ' s export tax refund system this part is divided into three sections
  第二部分是我国出口退税政策的历史、现状及存在的问题。
• Part i : basic theory and economic analysis of export tax refund this part is the base of the whole thesis
  本文的写作框架如下：第一部分是出口退税的基本原理和一般经济学分析，这是全文的基础。
• Section two includes several issues during the program of perfecting the reform of export tax refund in china
  作者首先强调了完善我国出口退税政策的必要性。接着讨论了完善我国出口政策需要思考的几个问题。
• 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
  我国从1985年开始实施出口退税制度,出口退税对外贸出口和国内的宏观经济产生了重大的影响。
• Article 34 the state may take foreign trade promotion measures such as import or export credit and export tax refund for the purpose of the development of foreign trade
  第三十四条国家采取进出口信贷出口退税及其他对外贸易促进措施，发展对外贸易。
• Article 34 the state may take import and export credit , export tax refund and other foreign trade promotion measures for the purpose of the development of foreign trade
  第三十四条国家采取进出口信贷、出口退税及其他对外贸易促进措施，发展对外贸易。
• When export enterprise exported used facility , it should apply to in - charge tax bureau for export tax refund or exemption , within stipulated period
  第十条出口企业出口旧设备后，须在规定的出口退(免)税申报期内，向主管税务机关申报旧设备的出口退(免)税。
• 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
  出口退税制度作为一项出口财政激励机制,被世界上许多国家和地区广泛应用,它也是世界贸易组织所允许的促进出口措施。
• 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,国内学者对于出口退税的研究,大多是从政府角度出发,针对我国现行出口退税制度的不完善提出相应的改革和完善建议。
• The operating condition of the state - owned enterprises in 2000 turning for the better in all aspects , depended on the mighty policy factor , for example , the debt turning to stock , the interest rates of loan cutting down , and the export tax refunding etc .
  2000年国有企业经营状况的全面好转，在相当程度上依赖于强大的政策因素，如债转股、贷款降息、出口退税等。
• The input vat that have been transferred out under caishui [ 2004 ] no . 116 after 1 january 2004 should be recalculated according to the new circular and adjusted in the 2004 final settlement period for export tax refunds
  卷烟生产企业自2004年1月1日至本通知下发之日已按财税[ 2004 ] 116号文件有关规定计算转出的进项税额，应按本通知的规定重新计算，并在2004年度出口退税清算期予以调整。
• Section two is the demonstration analysis of the relationship between the export tax refund and the export . part iv : advices of perfecting the reform of export tax refund in china this part is the conclusion of this thesis which is divided into three sections
  作者首先简要的作了出口贸易对gdp的效绩分析，接下来花了很大的笔墨作了出口退税政策对出口贸易的实证分析分析，这一部分为后面的结论部分作了强有力的支撑。
• Then in this article , the author embarks from the enterprise angle , using the system ’ s imperfect and preferential policy to help the enterprise make tax revenue preparation in carries on the analysis to the export tax refund system . the aim is to help the enterprises lighten the tax burden and obtain the maximum economic benefit through reasonable arranging the enterprises ’ economic activities in advance
  而本文在对出口退税制度进行分析的基础上,从企业角度出发,利用现行出口退税制度的不完善之处以及出口退税的优惠政策进行税收筹划,通过事先对企业的生产经营活动的合理安排,来帮助企业减轻税收负担,求得企业经济利益的最大化。
• Section three analyzes the problems of the existing etr , including that the policy of etr changes too frequently , and the etr system itself lacks in necessary harmony with related economic policies , etc . part iii : the demonstration analysis of china ' s export tax refund system this part is divided into two sections
  它主要包括我国出口退税政策的历史回顾、我国现行出口退税政策的建立与发展、我国现行出口退税制度的主要内容和我国出口退税政策中存在的问题三部分，它们为以后的结论奠定了基础。
• 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。
• Any functionaries of other state organs who , in violation of state regulations , engage in malpractices for personal gain in providing certificates for exports tax refund such as the declaration forms for exports and the verification and writing off documents for export proceeds , thus causing heavy losses to the interests of the state , shall be punished in accordance with the provisions of the preceding paragraph
  其他国家机关工作人员违反国家规定，在提供出口货物报关单、出口收汇核销单等出口退税凭证的工作中，徇私舞弊，致使国家利益遭受重大损失的，依照前款的规定处罚。