The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.
出口退税制度是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。
In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China's export tax rebate system is indeed of great significance.
鉴于出口退税制度在理论上的争议和实践上的困惑，分析我国出口退税制度确实有重大意义。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products; a low export rebate rate for agricultural products.
我国现行农产品出口退税制度中存在的主要问题是：农产品征税过程中存在较为严重的税收流失现象；农产品出口退税率偏低、退税不及时。
And considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.
并结合出口退税的理论及国际经验，力求找出一条解决目前我国出口退税机制中存在的问题的思路。
This article concludes that China's export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China's export tax rebate.
本文最后指出我国出口退税制度存在的问题，针对以上涉及的一些问题，提出完善我国出口退税的政策建议。
This article concludes that China's export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China's export tax rebate.
本文最后指出我国出口退税制度存在的问题，针对以上涉及的一些问题，提出完善我国出口退税的政策建议。
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