具体执行时间，以海关“出口货物报关单(出口退税专用)”上注明的出口日期为准。
Actual execution time shall be subject to the export date marked on the "export declaration (special declaration for export refund)" of the customs.
出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。
If the exported goods are returned by the buyer or the Customs authorities subsequent to the refund of VAT, the taxpayer shall repay the VAT refunded in accordance with the law.
出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。
Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.
l掌握出口货物的出口退税等工作。
L grasps the export tax refund exporting a goods waiting to work.
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.
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。
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 enterprises.
对出口企业按本通知第一条规定计算缴纳增值税、消费税的出口货物，不再办理退税。
II. With regard to the exported goods which an export enterprise has calculated and paid the value added tax and consumption tax according to Article 1 of this Notice, no tax will be rebated.
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".
出口退税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。
Export refund is an export tax promotion mechanism, as it encourage fair competition of country's export goods, it has became vulgate international tradition.
对出口货物实行退税，是国际上普遍实行的符合WTO有关规定的通行做法。
As for the tax reimbursement on exports, it is a general procedure in line with the implementation of the relevant provisions of the WTO which is carried out on international extensively.
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.
应用推荐