退税

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 ent erprises.

出口货物退税制度是一种收入退付行为，退税的目的是使出口货物以不含税价格进入国际市场，增强产品的竞争能力。

Enterprises should take good advantage of the practice for duty exemption, withholding and drawback for export goods to reduce the capital employment for duty drawback.

退税的会计处理比较复杂，对退税额的计算也要求很高的准确性，生产企业应利用出口货物的"免、抵、退"税办法，减少退税资金占用。

II. In terms of the export enterprises exporting since January 1, 1998 and imposed at the 9% rate of duty drawback, their tax should be calculated at the rate of 17% and the balance of tax should be returned.

二、 对出口企业1998年1月1日以后出口且已按9％退税率办理退税手续的纺织机械，可按17％退税率计算退税并补退未退税款。

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Our quotation is based on the current national policy of tax refundment.

我们的报价都是基于国家目前5%的退税政策，如果以后取消或者退税有所下降，所造成的损失由对方公司负担。

Author think that export drawback is a type of institution,but not regulative means.

出口退税是目前我国外贸体制改革的一个焦点，出口退税应该是一项制度，而不仅仅是调节的手段。

This paper applies the reiteraion of export rebate policy in China as our experience analysis, and considers that the behavior of the export enterprise may be one of inherent reasons to the reiteration.

本文以我国出口退税政策的实施作为上述论断的经验证据，结果表明，出口企业的策略性行为可能是导致我国出口退税政策频繁变动的内在原因之一。

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。

Our country can apply strategic trade policy to coal industry. This article has proven in our country the feasibility in tradition industry—the coal industry apply the strategic trade policy, simultaneously according to such assumption, uses the model of Dixit, with 2003 data in Chinese coal industry, examine the effect of tax rebate for export, Empirical study has proven showed that, tax rebate for export promote coal volume of exports, indeed shift the profit to our manufacturer and enhanced the national welfare.

我国的煤炭行业具备了实施战略性贸易政策的条件，因此本文试图证明我国煤炭行业实施战略性贸易政策的可行性，同时在该理论的基础上，利用迪克西特的校正模型和我国煤炭行业2003年的数据，检验了煤炭行业出口退税政策的效果，结果显示，出口退税政策促进了我国煤炭的出口量，的确起到了利润转移和国民福利提高的效果。

Also, export enterprises may not apply for export tax refund for any exported goods that are proprietarily operated by or entrusted to them and the goods they export on behalf of other parties during the suspension.

同时，出口企业在税务机关停止为其办理出口退税期间发生的自营或委托出口货物以及代理出口货物等，一律不得申报办理出口退税。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。