export tariff rebates: 出口退稅
[ 2006-09-15 16:09 ]
為推動(dòng)進(jìn)出口貿(mào)易均衡發(fā)展,出口退稅調(diào)整方案終于出臺(tái)。根據(jù)此次公布的方案,鋼材、紡織品等的出口退稅率下調(diào),而重大技術(shù)裝備、部分高科技產(chǎn)品、農(nóng)產(chǎn)品加工品的出口退稅率則上調(diào)。
請(qǐng)看《中國日?qǐng)?bào)》相關(guān)報(bào)道:China cutexport tariff rebateson products including steel, textiles and some non-ferrous minerals to rein in overseas sales of energy-intensive industries and potentially curb the country's record trade surplus.
The changes, effective Friday, include a reduction in tariff rebates on steel products to 8 percent from 11 percent, on textiles to 11 percent from 13 percent.
報(bào)道中的export tariff rebate就是“出口退稅”,指“對(duì)出口商品已征收的國內(nèi)稅部分或全部退還給出口商”,旨在讓本國產(chǎn)品以不含稅成本進(jìn)入國際市場,從而增強(qiáng)該商品的國際競爭力,擴(kuò)大出口創(chuàng)匯。
單詞rebate指“退款”,日常生活中,我們常用它來形容“回扣”,如:interest rebate(利息回扣)。在此,請(qǐng)區(qū)別rebate(回扣,退款)和discount(折扣,打折)的區(qū)別,看例句:
A rebate is distinguished from a discount in that the former is not taken out or deducted in advance but is handed back after payment of the full amount.(退款不同于折扣,退款不是先行扣除,而是在錢全數(shù)付清后退還。)
(英語點(diǎn)津陳蓓編輯)
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