退税

Additional value-added tax rebates for exporters are also likely, given that textile exporters have already received them.

出口商也可能获得更多的增值税退税，因为纺织品出口商已经获得了退税。

Since accounting for duty drawback is complicated,it is necessary to calculate these drauobacks accurately.

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。

I was wondering if you could possibly provide me with some details regarding China's duty drawback program. What kind of duty drawback programs are available and if there are any limitations.

参考译文我想知道有关中国退税的一些情况，有哪些退税项目，有没有什么限制等，有没有网站可以查询的。

The others think that according to the principle of "the number of levies, the number of retreat", the export tax rebate policy is neutral, in line with international tax principle of national treatment and taxation jurisdiction, it is a fair share of the performance.

然后从我国出口退税政策沿革的历史分析现行制度的缺陷及问题，最后借鉴国外的经验，提出了我国出口退税制度的改革目标，探讨改革措施，指出彻底的出口退税是一种必然趋势。

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

Based on the background of China's new tax refund policy for export carries into being, this article is mainly to analyze the reform contents. And than according to the new policy's performances and influences in recent years, this paper finds some problems existing in it, aims at which some corresponding measures that especially on the share mechanism of the tax refund policy for export and its jurally standardization would be proposed on .By this way, the author hopes those suggestions would be useful to make our country's new tax refund for export works much sounder as well as promoting the innovation of China's foreign trade.

本文主要是从我国新出口退税政策所发生的经济背景和前提出发，对改革的主要内容进行分析，根据近两年来我国新出口退税政策实施的状况，及其对我国的经济所产生的一定影响，发现现阶段我国出口退税政策所出现的在管理体制和结构上的一些问题，并针对这些问题，提出我国的出口退税政策应该在出口退税的分担机制以及法制规范化等方面不断完善的几项具体建议，不断促进我国的外贸体制改革。

At the same time, the research on the new policy which is both full of Chinese characters and suitable to the foreign trade's status in quo is urgently needed. Based on the background of China's new tax refund policy for export carries into being, this article is mainly to analyze the reform contents. And than according to the new policy's performances and influences in recent years, this paper finds some problems existing in it, aims at which some corresponding measures that especially on the share mechanism of the tax refund policy for export and its jurally standardization would be proposed on .By this way, the author hopes those suggestions would be useful to make our country's new tax refund for export works much sounder as well as promoting the innovation of China's foreign trade.

本文主要是从我国新出口退税政策所发生的经济背景和前提出发，对改革的主要内容进行分析，根据近两年来我国新出口退税政策实施的状况，及其对我国的经济所产生的1定影响，发现现阶段我国出口退税政策所出现的在管理体制和结构上的1些问题，并针对这些问题，提出我国的出口退税政策应该在出口退税的分担机制以及法制规范化等方面不断完善的几项具体建议，不断促进我国的外贸体制改革。

Where a foreign investor reinvests all its annual after-tax profits derived from the enterprise with foreign investment in the same year, and the accumulative reinvestment amount is lower than the above said limited amount, the tax to be refunded shall be calculated on the basis of the actual reinvestment amount; if the accumulative reinvestment amount exceeds the above said limited amount, the tax to be refunded shall be calculated on the basis of the limited amount, and the part in excess shall not be entitled to tax refund.

外国投资者以源于外商投资企业同一年度的全部税后利润再投资的，其再投资额低于上述限额的，按实际投资额计算退税；超过上述限额的，按限额计算退税，超过部分不得计算退税。

Making applications of export tax rebate, foreign trade enterprises shall present to the department concerned the application form for tax rebate and the relevant data together with matrix vouches as follows

外贸企业向退税部门申报出口货物退税时，在提供有关出口货物退税申报表及相关资料时，应同时附送下列纸质凭证

Many low-income Americans also are likely to benefit from a trifecta of tax credits: expansions to the existing Child Tax Credit and Earned Income Tax Credit, and a new refundable tax credit for workers.

除了现有的儿童退税，所得税退税，又新增加了给工人的可偿还退税。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。