export tariff rebates: 出口退稅
[ 2006-09-15 16:09 ]
為推動進出口貿易均衡發展，出口退稅調整方案終于出臺。根據此次公布的方案，鋼材、紡織品等的出口退稅率下調，而重大技術裝備、部分高科技產品、農產品加工品的出口退稅率則上調。
請看《中國日報》相關報道：China cut export tariff
rebates on 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.
報道中的export tariff
rebate就是“出口退稅”，指“對出口商品已征收的國內稅部分或全部退還給出口商”，旨在讓本國產品以不含稅成本進入國際市場，從而增強該商品的國際競爭力，擴大出口創匯。
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，請區別rebate（回扣，退款）和discount（折扣，打折）的區別，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，而是在錢全數付清后退還。）
（英語點津陳蓓編輯）
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