小骨头骨头
出口退税drawback,tax refund(这是国际外贸惯例说法）法律上是tax reimbursement for export享受退税的出口货物，除免税货物、禁止出口货物和明文规定不予退税货物外、其他货物都可享受退税政策。退税的税种为增值税和消费税。从2004年起，增值税的退税率共有5档，分别是17%、13%、11%、8%、5%，平均退税率为12%左右。消费税的退税率按法定的征税率执行。
幻影墨斗鱼
退税的英语:drawback或者drawback for duties paid。
退税的短语:
refunding export taxes 出口退税
customary drawback 海关退税
duty drawback 关税退税
tax repayment technique 退税技术
drawback system 退税制度
用退税来造句:
1、A customhouse certificate providing for the payment of a drawback.
退税凭单允许支付退税的海关证明。
2、Payment and drawback requirement.
缴税及退税规定。
3、The existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy.
对于存在允许出口商选择特定进口装运货物要求退税的替代退税规定本身，不应被视为授予补贴。
4、On the Loan of Export Drawback and Account Trusteeship of Commercial Bank.
试论商业银行出口退税帐户托管贷款。
5、I note that I have to debit you with the sum of￡10.8 s. received for drawback of duties on the coal.
惠请注意，煤的出口退税额计10英镑8先令，将记入贵方借方帐内。
