论文部分内容阅读
本文以加工贸易纸质手册电子化优越性为引子,探讨当前海关加工贸易纸质手册电子化与出口退(免)税之间操作模式的差异,并提出整合兼用的建议。
This paper, based on the electronic superiority of the paper-based manual for processing trade, explores the differences in operating modes between the electronic version of the current paper-based manual for processing trade and the export tax refund (exemption), and puts forward the proposal of integrating and using both.