翻译一篇关于 出口退税 方面的短文

The export tax rebate system for exports as a financial incentive, many of the world's countries and widely used, it is also the World Trade Organization to allow the export promotion measures. Since 1985, China's export tax rebate system for export tax rebates on exports and domestic macroeconomic has had a major impact. But at the same time, China's export tax rebate system also has many imperfections. At present, the domestic export tax rebates for scholars of the research, mostly from the point of view, against the current export tax rebate system proposed by the incomplete reform and improve the proposal. In this paper, and in the export tax rebate system on the basis of an analysis from the business point of view, the use of the existing system of export tax rebate of the inadequacy of the export tax rebate, as well as preferential policies for tax planning, pre-production on a reasonable business arrangement, To help alleviate the tax burden on enterprises, compan