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export taxes refunding policy 出口退税政策
Influences of Adjustment in Export Tax Refund Policy on Foreign Trade Enterprises and Countermeasures 出口退税政策调整对外贸企业出口的影响
Handle export tax refund skillfully. 能够熟练操作出口退税;
IV). The Chinese government encourages foreign invested enterprises to expand export and applies a tax refund policy to export products,an internationally prevailing practice. 第四，中国政府鼓励外商投资企业扩大出口，按照国际通行做法，对出口产品实行退税政策。
IV). The Chinese government encourages foreign invested enterprises to expand export and applies a tax refund policy to export products, an internationally prevailing practice. 第四，中国政府鼓励外商投资企业扩大出口，按照国际通行做法，对出口产品实行退税政策。
In order to optimize the export tax refund system, we must study the international advanced experiences. 我们要完善出口退税制度,必然要对国际的先进经验进行研究,以资借鉴。
Responsibilities:This position is mainly responsible for GM ROL System， export tax refunding in accordance with manageme...... ... 公司名称：埃姆康环保技术（上海）有限公司工作地点：上海市嘉定区发布时间：2009-7-30
Be responsible for the export tax refund process, do the annual income tax calculation and return together with account team. 负责出口退税流程,与会计部门共同进行年度所得税及退税的计算。
the new tax refund policy for export 新出口退税政策
The State may take import and export credit, export tax refund and other foreign trade promotion measures for the purpose of the development of foreign trade. 第三十四条国家采取进出口信贷、出口退税及其他对外贸易促进措施,发展对外贸易。
Preparing account bookings, including material purchases, processing outside the plant, costing, inventories, sales, VAT, expenses, low-valued goods, Fixed Assets, AP, AR, and export tax refund, etc. 复核会计交易记录，包括公司材料采购,委托加工,成本,存货,销售,增值税,费用,低耗,固定资产,应付,应收,出口退税和其他帐务处理
Article 4 Administrative punishments on a foreign trade enterprise gaining export tax refund by fraud shall include warning, suspension or revocation of foreign trade licensing, etc. 第四条对有出口骗税行为的外经贸企业的行政处罚包括给予警告、暂停或撤销对外贸易经营许可等形式。
Illegal sale of other invoices usable for defrauding export tax refunds or offsetting taxes shall be punished according to the first paragraph. 非法出售可以用于骗取出口退税、抵扣税款的其他发票的，依照第一款的规定处罚。
cheat export tax refund of crime 骗取出口退税罪
On Legal Theory Foundation of Tax Refund Policy for Export: the Combination of Tax Neutrality and Tax Regulation 论出口退税制度的法理基础
Theft of exclusive value-added tax invoices or other invoices usable in defrauding export tax refunds or offsetting taxes, shall be convicted and punished according to article 264 of this law. 盗窃增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票的，依照本法第二百六十四条的规定定罪处罚。
Falsely issuing exclusive value-added tax invoices or other invoices to defraud export tax refunds or to off set taxes refers to any false issuance intended for others or himself, or letting others falsely issue for him, or induce others to falsely issue. 虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票，是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开行为之一的。
Obtaining by fraudulent means exclusive value-added tax invoices or other invoices usable in defrauding export tax refunds or offsetting taxes shall be convicted and punished according to article 266 of this law. 使用欺骗手段骗取增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票的，依照本法第二百六十六条的规定定罪处罚。
Main effect of tax refunds policy lies in rising exporting goods international competitiveness, optimizing export product structure and promoting volume of exports sustained development. 出口退税政策的主要作用在于提高出口货物国际竞争力，优化出口产品结构并促进外贸出口持续发展。
Analysis on defrauding export tax refunding and countermeasures 骗取出口退税问题分析与对策探讨

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