Tax revenue, especially the export drawback, is an important factor in promoting the export trade and pushing the development of the economy.
税收尤其是出口退税成为促进出口贸易，拉动经济增长的重要因素。
The structure of this thesis is as follows: the first chapter introduces the theories about export drawback which is the foundation of the text.
论文结构如下：第一章介绍了出口退税的理论部分，这是全文的基础。
The registration system of import and export rights has further increased the difficulty of monitoring of the export drawback system after WTO accession.
加入WTO后实行的进出口经营权登记备案制使出口退税监管难度进一步加大。
The effect of export drawback rate, appreciation of RMB and export tax items for aluminum goods on the export cost of aluminum products was analyzed in the paper.
分析出口退税率调整、人民币升值及铝材出口税目存在的问题等因素对铝材出口成本的影响。
Good methods dealing with accounting of export drawback and correct conduction of national taxation policies can ensure the enterprises advantageous position in competition.
采取合理的出口退税会计处理方法，准确执行国家税收政策，保证企业在竞争中的有利地位。
Article 2 export enterprises shall complete the formalities for the obtaining of customs declaration form for export drawback at the customs in accordance with these Provisions.
第二条出口企业应按本办法的规定向海关办理申领出口退税报关单手续。
Therefore, export drawback system must serve this strategy and our present task is to adjust drawback pattern, standardize irrational drawbacks and solve financial guarantee problem.
当前的主要任务是调整退税模式，规范不合理退税，努力解决好财力的保障等问题。
Export drawback; the export-drawback policy; tax administration.
出口退税；出口退税政策；税收管理。
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。
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