Circular of the Ministry of Finance, the State Administration of Taxation of the People's Republic of China, on Trying out the Measures of Tax Exemption, Offset and Refund for Exporting Purchased Products by the Listed Producing Enterprises
财政部、国家税务总局关于列名生产企业出口外购产品试行免抵退税办法的通知
A New Way of Tax Exemption,Offset and Reimbursement of Export;
对出口货物“免、抵、退”税办法的改进
He may apply for tax refund when overpayment is confirmed upon examination.
经审核后，确认多缴税款，可以办理退税。
The new method means that taxpayers get refunds much faster.
这种新办法意味着纳税人可以较快地领到退还款。
On 1 May, amended Regulation Methods on Exemption and Refund of Taxes of Exported Goods took into effect.
5月1日，新修订的《出口货物退(免)税管理办法(试行)》开始施行。
Common Effective Preferential Tariff Scheme
共同有效优惠关税办法(优税办法)
Taxation Incentives for Films Scheme
电影制作减税奖励办法
Taxation Incentives for the Arts Scheme
艺术品减税奖励办法
linear approach
[美]划一减税办法,等比例减税法
The taxpayer shall handle the related tax refund formalities within3 months, starting from the day of receiving the notice.
纳税义务人应当自收到通知之日起3个月内办理有关退税手续。
For agricultural products subject to the official value-added tax rate of 10%, the refund rate is 3%.
对于征收10％法定增值税的农产品，退税率为3％。
For other products subject to the official value-added tax rate of 17%, the refund rate is 9%.
对于征收17％法定增值税的其他产品，退税率为9％。
The customs shall verify and notify the taxpayer to handle the return formalities within30 days upon accepting the application for return of tax.
海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
Progressive, proportional, and regressive taxes
累进税、比例税和累退税
and for tax refund, taxation authorities.
国内税退税，税务部门。
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——税收中性与税收调控的结合
Judge: I'll retire to my chambers to determine sentencing. Courts recessed until one thirty.
撤退这里指法官休庭的时候退回到办公室。
The State Council will specify the exact items and enact rules on such reduction and exemption.
特定减税或者免税的范围和办法，由国务院规定。
