最好的税制是最少的利率加最小的免税额。

The best tax systems combine low rates with minimal exemptions.

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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.

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本章首先分析了我国跨国小额离线交易进口关税制度存在的问题，即免税额度及物品限值偏低；

First, this chapter discusses the problems in the Customs law of China, i. e. low tax deduction and value lever may hinder the development of transnational small off-line transaction;

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