The last part is for the method of optimizing the export tax refund system.

第四部分对完善出口退税制度的做法进行了论述。

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From 1985, we began to put forward the system that put tax on import goods and repay tax on export goods, which proved that we have established the system of export tax refund.

从1985年起，我国实行对进口产品征税、对出口产品退、免税办法，标志着我国现行出口退税制度的建立。

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For the enterprises with new export business, the tax refund should be included in the normal classification management system upon expiration of the 12 months.

对新发生出口业务的企业，12个月以后退税纳入正常分类管理。

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