The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.

国家必须支持出口产品升级，但是不能使用货币汇率政策，而应使用财政政策如出口退税，加速折旧等。

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In addition, the CUP method may distort the decision of product and organization form when the tax rate is not equal between the manufacturer and seller.

此外，当税率在生厂商和销售商之间不相等时CUP方法会扭曲产出决策和组织形式决策。

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