This paper,from the principle of law and economy of export-drawback system and theory of international trade, study the origin and development of export-drawback system. The emphasize is the developing-course of our country's export-drawback system . According to Lutianhua(Group) Lit. Co.,who has been doing international trade business for many years,this article study the negative effect of export-drawback system, which is not perfectly used by enterprises ,in our country, while the export-drawback system has accelerated the developing of our country's international trade business. |