出口关税征收达到最大化。
Enhance the export duty, reduce import duty and exempt from part of it;增加出口关税,降低进口关税并免征部分进口关税;
Closely based on China's reality, this thesis researches the theory and existing problems in the practice of Chinese export duty system.本论文紧紧结合中国的现实国情,对我国出口退税制度在理论和实践中存在的一些问题作了探讨。