1. Loan tax refund refers to the custody loan for the export tax refund account. It refers to the commercial bank's custody of the export tax refund account of the export enterprise in order to solve the short-term financial difficulties caused by the export tax refund failing to arrive in time. Under the premise, short-term working capital loans are provided to export enterprises with export tax rebate receivables as repayment guarantee.

2. In addition, when purchasing a commercial house, all family members who can receive tax refunds should be written into the house purchase contract as real estate rights holders, and after signing the contract and paying the house payment, the "house buyer has paid personal tax" Apply for "Income Tax Base Deduction" and obtain your own general tax payment certificate. After repaying all the loans in advance, you can obtain the real estate certificate

1. From the perspective of an enterprise, first of all, tax rebates can increase its export income. Sometimes, most of the profits of an enterprise's export commodities are export tax rebate income; secondly, , precisely because of the national tax rebate, some companies can export products at cost price, which greatly increases the competitiveness of their products in the international market; finally, if they have an advantage in price, of course it will be easy to own a large number of markets share. To sum up, the enterprise can develop in a virtuous cycle.

2. From a national perspective, export tax rebates mainly encourage enterprises to export. The state allows domestic products to enter at tax-free prices by refunding the value-added tax and other taxes paid on exported goods domestically. In the international market, enhancing the international competitiveness of products can ultimately generate a large amount of foreign exchange earnings from exports.

3. It has enhanced the competitiveness of my country’s export goods and further optimized the structure of export goods. From 1978 to 1994, the proportion of industrial manufactured products in total exports increased from 46.5% to 83.7%, which effectively promoted the development of import trade.

4. The tax refund (exemption) management and tax supervision of export enterprises have been strengthened, which has strongly supported the reform of the foreign trade system and promoted the transformation of export enterprises into an operating mechanism in which they operate independently and are responsible for their own profits and losses. It is conducive to correctly reflecting the true operating results of export enterprises, and promoting export enterprises to improve business management, strengthen economic accounting, and improve economic benefits.

5. It promotes the development of my country’s foreign trade and enhances my country’s ability to earn foreign exchange through export and foreign exchange reserves. It has greatly enhanced our country's ability to adjust the international balance of payments and international settlements, ensured the stability of our exchange rate, maintained international credibility, laid a solid foundation for the development of export trade, and introduced foreign advanced technology and management experience, import Materials and equipment that are in short supply at home provide funds and open up a vast international sales market for the all-round, diversified and high-speed development of foreign trade, which in turn drives the development of the domestic market and the optimized combination of industrial structures, and promotes the national economy. further development.