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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Third, the empirical analysis of export and drawback system-effect.

第三，对出口退税制度效应进行实证分析。

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Present electronic drawback system can complete drawback technological process inside 3 minutes.

现在的电子退税系统则可以在3分钟内完成退税流程。

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The duty drawback system is allowed under the World Trade Organisation, and countries like America, Japan and China maintain it.

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One drawback of a system that disperses risk is that nobody knows who has lost how much.

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It is an obvious drawback of any self-reporting system.

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