Given some conditions residence taxation will bring typical characteristic and effect of tax exporting,so residence taxation should be taken as main component of property tax reform.
通过对我国住宅课税税负归宿的一般分析可以看出,我国住宅课税的税负归宿应该是较高收入群体,对其税负归宿的重要表现,即税负输出的分析结果表明,住宅课税在一定条件下具备税负输出的典型特征和正负效应。
A Calculation Method of Optimum Export Tariff for the Large Nations;
大国最优出口关税的计算——对现有文献中一个臆断的更正
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。
In general,tariffs can be divided an import tariff and an export tariff.
一般来说，关税可分为进口关税和出口关税。
A less common tariff is an export tariff,which is a tax imposed on an exported product.
出口关税是一种不常用的关税，即对出口商品征收的关税。
(e) the value of export duties/taxes by product
（e）出口关税/税的金额，按产品排列
Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.
出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。
Regulation of import and export tariff of the People's Republic of China.
《中华人民共和国进出口关税条例》
Article 8 When Chinese-foreign cooperative enterprises export commodities that are subject to export Customs duty, they shall pay the Customs duty according to regulations.
第八条 中外合作经营企业出口应征收出口关税的商品，应照章缴纳出口关税。
XIII. TAX AND TARIFF REFUND FOR EXPORT PRODUCTS
十三、出口产品的关税和国内税退税
duty to be paid on imports or(less often)exports
进出口货物（较少指出口货物）关税
A drawback is made on custom duties on import goods when they are later exported
进口货物日後出口时将退还其进口关税
a port where merchandise can be imported and re-exported with paying import duties.
货物缴纳关税后进口或再次出口的港口。
A drawback is made on customs duties on imported goods when they are later exported.
进口货物日后出口时将退还其进口关税。
A Analysis of the Relation Between Export Drawback Policy and Quality of Export Product;
出口退税政策与出口产品质量的相关性分析
Research on Relationship between Export Trade, RMB Exchange Rate and Export Rebate
出口退税、人民币汇率和出口贸易关系研究
To alleviate unreasonable tax and tariff burdens of export enterprises.
减少出口企业的不合理关税和国内税负担
"the duty-paying value of an export item shall be its normal FOB price, which shall Be approved By the Customs, minus the export duty"
出口货物以海关审定的正常离岸价格扣除出口税为完税价格。
someone who imports or exports without paying duties.
进出口货物不交关税的人。
Reajust Analysis toward China's Export Tax Reimbursement Policy
关于调整我国出口退税政策的分析
Customs Tariff of Import & Export Commodities of PRC
中华人民共和国海关进出口税则