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词汇
camouflaged export
释义
camouflaged export
伪装输出
指出口商为取得输出分配额或办理进口税捐之冲退等特殊目的,在无买卖契约的订定下,伪装特定货物的出口,以获取不法利益。过去曾发生的假出口真退税之例子,即属此种情形。
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