Export goods tax refund (exemption) means that in international trade, the exporting country exempts the goods exported abroad from the tax that it should pay when it is consumed in its own territory or refunds the tax paid in accordance with the domestic tax law (value added tax, consumption tax) ). This is a taxation measure commonly used in international trade and accepted by all countries, with the purpose of encouraging countries to export goods in fair competition.

In accordance with the common practice of the international community and the current national conditions of our country, and with reference to common international practices, China has formulated and implemented a tax refund (exemption) system and management measures for exported goods. The Measures clearly stipulate that, unless otherwise specified, the goods exported by enterprises with export management rights can be reported to the tax authority on a monthly basis for approval of refund or exemption of value added after the goods have been declared for export and sold financially. Tax and consumption tax.

There are two main methods for export tax rebate:

1. The method of tax exemption and tax rebate for export goods of foreign trade enterprises, that is, exemption of value-added tax in the sales link of export goods, and tax rebate for export goods that have already paid value-added tax in each link of production and circulation;

2 .Tax exemption, credit, and tax rebates are implemented for the goods exported by production enterprises self-operated or entrusted to export. The export goods are exempted from value-added tax in this link, and the value-added tax contained in the raw materials and packaging materials purchased by the export goods is allowed to offset their domestic sales. The tax payable on the goods shall be refunded for the part that has not been deducted.

Tax payment for export tax rebates is subject to planned management. The Ministry of Finance arranges export tax rebate plans in the central fiscal budget each year, and distributes them with the State Administration of Taxation to various provinces (autonomous regions and municipalities) for implementation. Tax refunds beyond the plan are not allowed, and the plan for the current year cannot be carried forward to the next year.

All export tax rebates for export enterprises are managed electronically by computers. Through computer reporting, review, and approval, the export tax rebate subsystem of the "Port Electronic Law Enforcement System" has been activated since 2003. The export tax rebate vouchers such as the customs declaration form and foreign exchange verification form for tax rebate declaration by enterprises have realized the method of reviewing information with the government agency that issued the documents, ensuring the authenticity and accuracy of the declaration documents.