 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(guó)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(guó)內(nèi)稅部分或全部退還給出口商”，旨在讓本國(guó)產(chǎn)品以不含稅成本進(jìn)入國(guó)際市場(chǎng)，從而增強(qiáng)該商品的國(guó)際競(jìng)爭(zhēng)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(lái)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(qián)全數(shù)付清后退還。）
（英語(yǔ)點(diǎn)津陳蓓編輯）
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