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。
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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.