民船和海洋平台出口退税的研究

A Study of Duty Drawback for Export Merchant Ships and Offshore Platforms

本文介绍了对出口产品实行退税的原则,并研究了出口产品退税、应退税种、退税率、退税期限和退税地点的基本要素,及退税款额计算,总之,建造民船和平台出口,为国家创汇,值得鼓励,但一定要按税务机关的规定办另。

This article introduces the principle of custom drawback for export products and the basic elements of custom drawback such as sort of custom, rate of custom, time limit and location of drawback of custom, etc. The method for calculating the amount of custom drawback is also introduced for reference.