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在2004年1月1日开始实施的我国出口退税机制改革中,出口退税负担机制将由中央财政负担改为中央和地方财政按比例共同负担
In the reform of China’s export tax refund mechanism that began on January 1, 2004, the export tax rebate burden mechanism will be changed from the central financial burden to the central and local governments in proportion to the burden.