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.
第四部分对完善出口退税制度的做法进行了论述。
The last part is for the method of optimizing the export tax refund system.
作为调节中国出口的政策手段有关税和出口退税制度等。
As China's export policy adjustment methods of tariff and export tax rebate system, etc.
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。
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.
本文认为，我国出口退税制度的不完善成为出口退税政策效应发挥的严重障碍。
This paper Outlines that the faulty system of export rebate in China keeps the export rebate policy from utilizing efficiently.
然后对出口退税制度进行国际比较研究，提出完善我国出口退税制度的启示与建议；
Then, it compares Chinese export rebate system with other countries' and proposes some recommendable suggestions to existing problems on our export rebate system.
鉴于出口退税制度在理论上的争议和实践上的困惑，分析我国出口退税制度确实有重大意义。
In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China's export tax rebate system is indeed of great significance.
本论文紧紧结合中国的现实国情，对我国出口退税制度在理论和实践中存在的一些问题作了探讨。
Closely based on China's reality, this thesis researches the theory and existing problems in the practice of Chinese export duty system.
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。
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.
出口退税制度是一项出口税收激励机制，由于它鼓励各国出口货物的公平竞争，现已成为通行的国际惯例。
The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.
本文最后指出我国出口退税制度存在的问题，针对以上涉及的一些问题，提出完善我国出口退税的政策建议。
This article concludes that China's export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China's export tax rebate.
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。
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.
我国现行农产品出口退税制度中存在的主要问题是：农产品征税过程中存在较为严重的税收流失现象；农产品出口退税率偏低、退税不及时。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products; a low export rebate rate for agricultural products.
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。
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。
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.
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