外轮修理出口退税  

作　　者：孙玉良 

机构地区：[1]天津船舶工业公司,天津300457

出　　处：《中国修船》2004年第1期10-13,共4页China Shiprepair

摘　　要：出口退税制度是调节进出口贸易比例的重要杠杆 ,文章阐述了出口退税的的概念、目的 ,我国产品出口退税的形成 。Export drawback system is an important economic lever for adjsting the proportion between import trade and export trade.This paper expounds the concept,aim and formation of export drawback for the national produced products.It also gives a brief account of the reformation on the trade taxation and basis on drawback in all-amount for our ship-repair.

关 键 词：外轮 修理 出口退税 出口贸易 税制改革 

分 类 号：F752.53[经济管理—国际贸易]