The registration system of import and export rights has further increased the difficulty of monitoring of the export drawback system after WTO accession.
加入WTO后实行的进出口经营权登记备案制使出口退税监管难度进一步加大。
The reasons that result in drawback postponement, big arrearages are apparently lack of fiscal budget funds, but they are actually arisen by the shortcomings of export drawback system.
导致出口退税延迟、欠退基数越滚越大的原因从表面看是每年出口退税财政预算资金不足，实际上是整个退税制度背后的制度性缺陷。
Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world.
出口退税制度作为一项出口财政激励机制，是国际上通行的税收政策，被世界许多国家和地区广泛应用。
Crime of obtaining export tax drawback from the stale is a kind of crime that spreads with the establishment of the system of drawback in China.
骗取出口退税犯罪是伴随着我国出口退税制度的建立而产生的一种涉税犯罪。
Third, the empirical analysis of export and drawback system-effect.
第三，对出口退税制度效应进行实证分析。
Third, the empirical analysis of export and drawback system-effect.
第三，对出口退税制度效应进行实证分析。
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