为推动进出口贸易均衡发展,出口退税调整方案终于出台。根据此次公布的方案,钢材、纺织品等的出口退税率下调,而重大技术装备、部分高科技产品、农产品加工品的出口退税率则上调。
请看《中国日报》相关报道:China cut export tariff1 rebates3 on products including steel, textiles and some non-ferrous minerals to rein4 in overseas sales of energy-intensive industries and potentially curb5 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.
报道中的export tariff rebate2就是“出口退税”,指“对出口商品已征收的国内税部分或全部退还给出口商”,旨在让本国产品以不含税成本进入国际市场,从而增强该商品的国际竞争力,扩大出口创汇。
单词rebate指“退款”,日常生活中,我们常用它来形容“回扣”,如:interest rebate(利息回扣)。在此,请区别rebate(回扣,退款)和discount(折扣,打折)的区别,看例句:
A rebate is distinguished6 from a discount in that the former is not taken out or deducted7 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,而是在钱全数付清后退还。)