Export drawback; the export-drawback policy; tax administration.
出口退税；出口退税政策；税收管理。
The export drawback took a financial drive policy, has been widely applied by the WTO member.
出口退税作为一项财政激励政策，已被WTO成员广泛应用。
As the export drawback is a trade policy, it has important influence on aspects of our macroeconomics.
反映了出口退税政策实施的重要性。
By answering these questions, the writer makes an anolysis about the formin mechanism of delayed export drawback.
等三个方面的问题，对出口欠退税现象的形成机理进行了探讨。
Tax revenue, especially the export drawback, is an important factor in promoting the export trade and pushing the development of the economy.
税收尤其是出口退税成为促进出口贸易，拉动经济增长的重要因素。
The structure of this thesis is as follows: the first chapter introduces the theories about export drawback which is the foundation of the text.
论文结构如下：第一章介绍了出口退税的理论部分，这是全文的基础。
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 effect of export drawback rate, appreciation of RMB and export tax items for aluminum goods on the export cost of aluminum products was analyzed in the paper.
分析出口退税率调整、人民币升值及铝材出口税目存在的问题等因素对铝材出口成本的影响。
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。
Good methods dealing with accounting of export drawback and correct conduction of national taxation policies can ensure the enterprises advantageous position in competition.
采取合理的出口退税会计处理方法，准确执行国家税收政策，保证企业在竞争中的有利地位。
Article 2 export enterprises shall complete the formalities for the obtaining of customs declaration form for export drawback at the customs in accordance with these Provisions.
第二条出口企业应按本办法的规定向海关办理申领出口退税报关单手续。
Therefore, export drawback system must serve this strategy and our present task is to adjust drawback pattern, standardize irrational drawbacks and solve financial guarantee problem.
当前的主要任务是调整退税模式，规范不合理退税，努力解决好财力的保障等问题。
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。
Although you are only performing export and import operations on the cell1 database and the customer can still access other three databases, there is a big drawback.
虽然您仅对cell1数据库执行导出和导入操作，客户仍可以访问其他三个数据库，但还是有一个大的缺点。
Far too many old people will have to be supported financially, a serious drawback to the expected changeover from export-driven to consumer-driven economy.
有太多的老龄人口必须靠补贴来维持生计，这将严重制约经济的消费化。
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。
Practically certain conditions must be provided with for average export goods before any duty drawback can be obtained, and different methods are applicable for different enterprises.
一般出口货物办理退税必须具备一定的条件，对不同企业有不同的退税办法。
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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