This paper analyzes the mishap of present exportincentive policy in China, and put forward the exportincentive policy after China joins WTO.
本文分析了我国出口鼓励政策存在的问题，提出加入WTO后的出口鼓励政策。
2
Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world.
出口退税制度作为一项出口财政激励机制，是国际上通行的税收政策，被世界许多国家和地区广泛应用。
3
The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.