我国自1985年开始实行国际通行的出口退税政策，并于1994年正式颁布《出口货物退(免)税管理办法》。
Our country started from 1985 to implement the international general export rebates policy, and promulgated officially in 1994 "Measures for the Administration on export rebates".
出口货物退(免)税是指国家对报关离境的出口货物退还其在国内各生产环节和流转环节按税法规定缴纳的增值税和消费税。
Exports to draw back (exempt) tax is the value-added tax and the excise tax to refund the tax of its domestic production and circulation areas for the departure of the country's exports of goods.
新形势下，大量外贸企业利用我国出口货物退（免）税政策上的缺陷，在合法纳税基础上采取一些以减轻税赋为目的纳税技巧。
In order to cut tax-burden, a lot of foreign trade-corporations take advantage of tax-refunds for export goods in our country on the basis of paying taxes by law.
第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。
Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.
第三条出口货物的退(免)税范围、退税率和退(免)税方法，按国家有关规定执行。
Article 3 the scope of tax refund (exemption) of exported goods, the tax refund rate and the measures of tax refund (exemption) shall be governed by the relevant provisions of the state.
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