为学习、借鉴国外实施出口货物零税率的做法和经验,改革和完善我国现行出口退税办法,国家有关部门派出考察小组对法国、西班牙、韩国等国家的出口货物零税率制度及相关情况进行了考察,现将考察结果摘要如下。 In order to study and draw lessons from the practices and experience of foreign countries in implementing the zero-tariff rate of exported goods, reform and improve the current export tax rebate measures in our country, the relevant departments of the State dispatched inspection teams to examine the zero-tax rate system and other relevant circumstances of exported goods in France, Spain, South Korea and other countries The summary of the findings is as follows.