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.
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.
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.
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.
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.
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.
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.
应用推荐