In chapter three i try to probe into the relationship between taxation rebate and the exchange rate of rmb , and conclude that theoretically , the decrease of taxation rebate rate would lead to the declining pressure of rmb appreciation 首先阐述了我国出口退税的主体,对象,范围等,然后从理论上分析了出口退税率对人民币汇率作用的四个机制,理论上表明降低出口退税率对缓解人民币升值压力是有作用的。
In order to change these disadvantageous effects , we should change the trade policy - reward the export and limit the import as soon as possible , expand the domestic demand , reduce the rate of import tax rebate , revalue rmb , and keep the stability of china ' s financial situation 要改变这些不利的影响，就要尽快改变“奖出限入”的贸易政策，扩大内需以及降低出口退税率和人民币升值，以保持我国金融形势的稳定。
In order to support export further , the state increased export refund ratio twice in a roll , increased export credit and loans and continued to expand the export right of production enterprises , reduced the charge standard for three kind of checks and port charges and simplified export procedure 为了进一步支持外贸出口， 1999年国家连续两次提高出口退税率，增加出口信贷，继续扩大生产企业自营出口权，降低“三检”和港口收费标准，简化出口手续。
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively 研究表明，我国目标出口退税机制需要从五个方面进行构建：即增值税制度改革、退税率设置、退税管理办法统一、退税财政分担优化和退税管理的强化，最终方可达到总体退税成本最低和退税收益的最大化。更具体地说，一是改革现行增值税制度，将我国增值税制度由生产型逐步转为消费型，并强化征税管理，为退税机制的优化奠定基础；二是在综合考虑国内国际实际情况的前提条件下，选择适宜我国的“中性与非中性”相结合的退税率，并建立一套具有相对稳定性和适时灵活性的弹性退税率机制；三是伴随着外贸体制改革的进一步深化和退税管理能力的逐步提高，将现行两种出口退税管理办法逐步过渡到以“免、抵、退”为主的单一管理办法；四是改革现行增值税共享办法，建立“先退税后共享”的新型退税负担机制；五是建立一套针对出口企业和税务机关的激励约束机制，有效强化出口退税的管理。
The tax rebate rate dropped greatly after june , 01 , 2007 . the rate of ours decline from 11 % to 5 % , and the price ? for ? this kind of products has been increased ? 6 % to 10 % widely . in order to cooperate smoothly with this order , we did not increase the price but according to tat which we have beening offer you for three months . so please kindly understand that we can not give you discount , please provide your kind understanding on this 7月1日以后,中国出口退税率将大幅度下降.我们产品的退税率将由11 %下降为5 % .现在这类产品的价格已经普遍上涨了6 %至10 % .但是为了能顺利的开展我们的第一单合作,我们没有涨价,仍然按照3个月以前的价格来执行.所以我们无法再给你折扣了.请谅解
Export tax refund ( etr ) has been being the focus concerned by the government and enterprises since 1994 , when the new tax system began to run . the government had to lower the rates of etr in 1995 and 1996 respectively because the refund - cheating was rampant then . lowering the rates of etr can lessen the burden of public finance , but at the same time , it increased the costs of exports and the goods became less competitive internationally 1994年新税制实行以来，出口退税问题一直为我国财政、税务、外经贸部门及企业所关注： 1994 、 1995年出口骗税猖獗，加上增值税征收中存在的“征少退多” ，使财政面临巨大压力而不得不两次下调出口退税率；退税率下降虽减轻了财政负担，但却加大了出口货物成本，降低了我国商品在国际市场上的竞争力； 1997年东南亚金融危机发生后，由于我国政府承诺人民币不贬值，为扩大出口、刺激经济增长，继1998年先后，政府又先后多次、分批调高各类商品的出口退税率。
In recent times , however , the increasing trade surplus , together with the rising foreign exchange reserves , have caused sever pressure on the appreciation of rmb . under such circumstance , on october 2003 , the state taxation administration has announced “ notice of the ministry of finance and the state administration of taxation on adjusting the export rebate ” , expecting that this new regulation would improve the structure of exporting commodities , and lessen the pressure of rmb appreciation 但是,近年来我国出口贸易顺差连年增长,外汇储备不断增加给人民币升值造成了一定的压力,在这种情况下,国家税务总局于2003年10月份出台了《关于调整出口货物退税率的通知》 ,目的在于改善我国出口产品结构,缓解人民币升值压力等
If an export enterprise concludes before 1 july 2007 a ship export contract to which the revocation of export taxes rebate is related , and it files such export contract ( including both original copy and duplicate copy ) before 20 july 2007 with the tax authority in charge of export taxes rebate for record , the originally applicable export taxes rebate rate shall remain applicable until completion of the performance of such export contract 出口企业在2007年7月1日之前已经签订的涉及取消出口退税的船舶出口合同，在2007年7月20日之前持出口合同(正本和副本)到主管出口退税的税务机关登记备案的，准予仍按原出口退税率执行完毕。
The ministry of finance and the state administration of taxation jointly determined to adjust export refund rates of the following products as of 1 may 2005 : ( 1 ) export refund rates of coal , tungsten , tin , antimony and their products decreased to 8 % ; ( 2 ) abolishing of the export refund tax of thulium , thulium oxide , salts of lanthanum , silicon metal , molybdenum ores and its fine ores etc 中国财政部、国家税务总局决定自2005年5月1日起调整下列产品的出口退税率： （ 1 ）将煤炭，钨、锡、锌、锑及其制品的出口退税率下调为8 % ； （ 2 ）取消稀土金属、稀土氧化物、稀土盐类，金属硅，钼矿砂及其精矿，轻重烧镁，氟石、滑石、碳化硅，木粒、木粉、木片的出口退税政策。
