【内容摘要】Export goods (Rebates Export) tax rebate, referred to as the export tax rebate, its basic meaning is to return the export goods in the domestic production and circulation of the actual payment of VAT, consumption tax. The export tax rebate system is an important part of the national tax. The export tax rebate is to balance the tax burden of domestic products through the domestic tax payment of the export goods, so that the domestic product can enter the international market with the non tax cost, and the foreign products can compete with foreign products in the same condition.
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