Through Pinckney's Treaty signed with Spain on October 27, 1795, American merchants had "right of deposit" in New Orleans, meaning they could use the port to store goods for export.
根据美国与西班牙于1795年10月27日签订的平克尼条约的规定，美国商人有免税临时寄存货物的权力，这就意味着他们能够利用港口来囤积出口商品。
The thesis introduces the meaning and characters of export rebate in the beginning of the thesis. It is reasonable, necessary and meaningful to rebate the export taxation.
本文从出口退税的一般理论分析入手，介绍了出口退税的含义和特点，并对出口退税的合理性、出口退税调整的必要性及实践意义作了理论分析。
The thesis introduces the meaning and characters of export rebate in the beginning of the thesis. It is reasonable, necessary and meaningful to rebate the export taxation.
本文从出口退税的一般理论分析入手，介绍了出口退税的含义和特点，并对出口退税的合理性、出口退税调整的必要性及实践意义作了理论分析。
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