Although appearing to limit "resource-dependent" product export drawback policy had expected, but the policy changes of the great efforts but beyond the market expectations.
虽然对出台限制“两高一资”产品出口退税的政策早有预期，但此次政策变动力度之大却超出了市场意料。
Export drawback; the export-drawback policy; tax administration.
出口退税；出口退税政策；税收管理。
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。
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