Through a study of China steel import and export statistic, together with an observation of VAT refund rate, currency exchange rate and steel price at the same time, this paper analysis the different effect on steel export market between export VAT refund and currency exchange rate.
本文通过对我国钢铁进出口数据的研究,结合同时期退税率,汇率,指数化钢价的变化,分析了汇率与退税率变化对出口影响的异同。
Analysis of China s new export drawback policy;
中国出口退税新政策分析
A Discussion on Difficulties and Countermeasures of Export Drawback in China;
论我国出口退税政策的困境与出路
On Perfecting China s Export Drawback Policy System;
试论我国出口退税政策体系的完善
Research on Perfection of China s Export Rebates Policy;
我国出口退税政策完善研究
The paper summarizes the contents and characteristics of export rebates policy adjustment, and emphatically analyzes the negative influence of export rebates policy adjustment upon China's petroleum and petrochemical industry.
概述了出口退税政策调整的内容和特点,重点分析了出口退税政策调整对中国石油石化业的负面影响,并指出就长期而言降低出口退税对中国石油石化业亦有若干积极作用。
Discuss the system s influence on export tax rebate;
论制度对出口退税的影响
The development of Chinese Agricultural Economy in International Trade from the adjustment of agricultural products export tax rebate;
从农产品出口退税调整情况看国际贸易中我国农业经济发展
Can Export Tax Rebate be a Robust Policy Recommendation towards An International Multi-market Oligopoly?;
出口退税是一项稳健的贸易政策吗?
An Analysis of the Effectiveness of the New Policy in Export Rebate and Some Suggestions;
出口退税新政的效用分析及建议
The exporting companies,over-dependent on the export rebate in our country,produce the export goods in the way of extensive-like reproduces,and result in the fact that science and technology innovation is insufficient,domestic economy works intensely,the trade dispute is happening with increasing frequence,and the pressure on the exchange rate of RMB is increasing.
我国出口企业长期依赖出口退税政策实施粗放式再生产,出口企业科技创新力不足,国内经济运行紧张,贸易争端频繁,人民币升值压力加大。
The loan for the fiduciary export rebate account is the credit business that the bank widely develops,and has displayed an extremely positive role in practice.
出口退税账户托管贷款是银行广泛开展的贷款业务,在实践中发挥了巨大的积极作用,但是由于出口退税账户托管贷款的性质一直在理论界存在争议,制约了该制度优越性的发挥。
This article introduces digressive tax rate,analyses its advantages and disadvantages,and points out the various types of digressive tax in the current tax rules: turnover tax,accurate smooth tax and social security tax.
本文通过对累退税率的介绍,分析累退税率的优点和缺点,指出在现行税收制度中存在累退性质的税种:流转税、滑准税、社会保障税,并提出在新的一轮税制改革中可恰当应用累退税率来实现政府的政策目标,比如负个人所得税、特殊行业的企业所得税、生态税等等。