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。

youdao

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。

youdao

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。

youdao