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Have brought forward some idea of perfect our country system of refunding taxes on exported goods here on the basis: Abiding by international common practice , starting with to reforming mechanism, brings export tax refund into duty on value added routine administration , makes button tax , refund of duty integration collect tax , duty-free , supports, realize the outlet goods ultimately zero tax rates, compete on international market impartially.

在此基础上,提出了完善我国出口退税制度的一些想法:遵循国际惯例,从改革机制入手,把出口退税纳入增值税常规管理,使征税、免税、抵扣税、退税一体化,最终实现出口货物零税率,在国际市场上公平竞争。〔关键词〕出口退税;国际惯例;机制,零税率;增值,退税率

It includes import letter of credit, shipping guarantee, Bill of lading endorsed, trust receipt loan, packing loan, export negotiation, bill discounting under usance L/C, Forfaiting , International Factoring, export documentary collection, trade finance under export credit insurance and export invoice finance products etc..

主要包括进口开证、提货担保/提单背书、信托收据贷款、打包贷款、出口议付、远期信用证项下汇票贴现/应收款买入、福费廷、国际保理、出口托收贷款、出口信用保险项下融资和出口商业发票融资等业务品种。

But to victual agriculture goods export, we found the economic growth of China having caused the growth of victual agriculture goods export.The strategy of agriculture goods export is further discussed after analyzing the status quo and principle of agriculture goods export. At first, the law of WTO, E.U. and U.S. on agriculture goods export are introduced, and then, we analyzed the effects of agriculture goods export after joined WTO. In improving agriculture goods export, there are some strategies that should be paid attention to, and that is our last research.

弄清了农产品出口的现状及其与经济增长之间的关系之后,我们对如何加强农产品出口的对策进行了研究,研究时分析了WTO关于农业补贴的规定和欧美等主要WTO成员国关于农产品的规定,在了解国际上对农产品规定的基础上,对加入WTO之后对中国农产品出口的影响进行分析,并提出了在当前的国际环境下如何促进农产品出口的对策。

Article 25 taxpayers exporting goods with the appliable 0% ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant document s as the export declaration document .

第二十五条纳税人出口适用税率为零的货物,向海关办理出口手续后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货物的退税。

For accession to the WTO after the challenge, the implementation of brand strategy, continuously improve the scientific and technological innovation capacity, develop domestic and international markets, Boni Ya Food Co., Ltd. in 2002, an investment 60,000,000 yuan in Qingdao Chengyang District industrial park construction in line with international food export conditions for the modernization of food processing Boni Ya Industrial Park, the project covers an area of 41,996 square meters, construction area of 14,000 square meters, the design production capacity of 12,000 tons with an annual output of meat and frozen foods, the project put into operation , A production value of 200,000,000 yuan, and export products to Japan, Hong Kong, and other Southeast Asian countries and regions, the current Boni Ya Food Co., Ltd. has passed inspection, and the above-mentioned countries and regions to achieve exports of intent, under the jurisdiction of the Group of Weifang Boni Ya Food Co., Ltd. has passed the inspection of Hong Kong, Hong Kong exports of products that meet the requirements.

为迎接加入WTO后的挑战,实施品牌战略,不断提高科技创新能力,开拓国内外两个市场,波尼亚食品有限公司于2002年一期工程投资6000万元,在青岛城阳区工业园建设符合国际食品出口条件的现代化波尼亚食品加工工业园,项目占地41996平方米,建筑面积14000平方米,设计生产能力为年产12000吨肉食品和冷冻食品,项目投产,可实现产值2亿元,产品将出口日本、香港等东南亚国家和地区,目前波尼亚食品有限公司已通过商检,并与上述国家和地区达成产品出口意向,集团下辖的潍坊波尼亚食品有限公司已顺利通过香港商检,产品符合对港出口要求。

So some suggestions are made: odd-lot tax rate for exports should be carried out, different treatment policy of indirect exports should be cancelled, the bonification policy of exports for the small-scale tax payers should be carried out, and the exa...

建议:实行出口零税率;取消间接出口的区别对待政策;对小规模纳税人实行出口退税政策;允许国内企业从事&三来一补&;改革现有的出口退税审核方式。

Export VAT refunds for urea products with tariff numbers 3102100010, 3102100090 and 31028000, and diammonium products with tariff numbers 3105300010, 3105300090 and 31054000 have been suspended as from 1 April 2005 regardless of whether an export contract has been registered.

自2005年4 月1 日起,出口商品代码为:3102100010、3102100090、31028000 的尿素产品,和出口商品代码为:3105300010、3105300090、31054000 的磷酸氢二铵产品,不论出口合同是否备案,一律暂停出口退税。

Result: Unstable bladder in 9 cases(45%), low compliance bladder in 5 cases (25%), obstruction in the bladder outlet in 11 cases (55%), dyssynergia in detrusor muscle and external urethral sphincter in 7 cases (35%), unstable bladder with obstruction in the bladder outlet in 6 cases, low compliance bladder with obstruction in the bladder outlet in 4 cases , unstable bladder with dyssynergia in detrusor muscle and external urethral sphincter in 2 cases .

结果:不稳定性膀胱9例(45%),低顺应性膀胱5例(25%),膀胱出口梗阻11例(55%),逼尿肌尿道括约肌协同失调7例(35%),其中不稳定膀胱合并膀胱出口梗阻6例,低顺应性膀胱合并膀胱出口梗阻4例,不稳定膀胱合并逼尿肌尿道外括约肌协同失调2例。结论:慢性前列腺炎患者的下尿路症状与不稳定性膀胱、低顺应性膀胱、膀胱出口梗阻及逼尿肌尿道外括约肌协同失调有关,了解这些相关因素对治疗有重要的指导意义。

Result: unstable bladder in 9 cases(45%), low compliance bladder in 5 cases (25%), obstruction in the bladder outlet in 11 cases (55%), dyssynergia in detrusor muscle and external urethral sphincter in 7 cases (35%), unstable bladder with obstruction in the bladder outlet in 6 cases, low compliance bladder with obstruction in the bladder outlet in 4 cases , unstable bladder with dyssynergia in detrusor muscle and external urethral sphincter in 2 cases .conclusion : the symptom of inferior urinary tract in patients with chronic prostatitis urodynamic was related to the unstable bladder, low compliance bladder , obstruction in the bladder outlet and dyssynergia in detrusor muscle and external urethral sphincter ,to know the correlation factors do significant benefit in guiding the clinical treatment.

结果:不稳定性膀胱9例(45%),低顺应性膀胱5例(25%),膀胱出口梗阻11例(55%),逼尿肌尿道括约肌协同失调7例(35%),其中不稳定膀胱合并膀胱出口梗阻6例,低顺应性膀胱合并膀胱出口梗阻4例,不稳定膀胱合并逼尿肌尿道外括约肌协同失调2例。结论:慢性前列腺炎患者的下尿路症状与不稳定性膀胱、低顺应性膀胱、膀胱出口梗阻及逼尿肌尿道外括约肌协同失调有关,了解这些相关因素对治疗有重要的指导意义。

Has processing and production base in Indonesia, and has independent subpackage factory in China, automated production lines, strict management system, excellent service team, good supplier relationships, ultra-low contract prices, satisfactory packaging quality, accurate delivery time, accepts export order commission from clients in Southeast Asia, orders, processes, packs a variety of specifications of MSG, chicken essence and other spices, the company also provides subpackage while the clients provide raw materials, and customizes inner and outer packaging for the exports of the clients in accord with the client's demands, and is responsible for transportation, declaration, inspection, SGS, booking and other export matters.

南洋国际投资有限公司不仅在印尼建有加工生产基地,而且在中国设有独立的分装工厂,自动化生产流水线,严格的管理制度,优秀的服务团队,良好的供应商关系,超低的合同价格,满意的包装质量,准确的交货期限,面向东南亚接受客户出口定单委托,代为订购、加工、分装各种包装规格的味精、鸡精等调味品,也可由客户提供原料,公司提供分装,同时可根据客户出口要求代为定做出口商品的内、外包装物,并可负责代理运输、口岸报关、报检、SGS、订舱等出口事宜。

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