All kinds of production enterprises with the right to export business export or entrust foreign trade enterprises to export goods on their own behalf, in addition to a number of goods specified by the state and prohibited goods, can apply to the tax authorities for refund or exemption of value-added tax, consumption tax and customs duty with the relevant certificates after the goods have been declared and exported and treated as a sale for financial purposes.

Legal basis:

Opinions of the General Office of the State Council on Accelerating the Development of New Formats and Modes of Foreign Trade

(ix) Enhance the level of digitalization of traditional foreign trade. Support traditional foreign trade enterprises to use cloud computing, artificial intelligence, virtual reality and other advanced technologies, strengthen research and development design, carry out intelligent, personalized, customized production. Encourage enterprises to explore the construction of new foreign trade industry big data laboratory. Guide the use of digital means to enhance the value of traditional brands. Encourage the construction of incubation institutions and innovation centers to support entrepreneurship and innovation of small, medium and micro enterprises. By 2025, a foreign trade industry chain supply chain system driven by new industries, supported by big data, networked***sharing and intelligent collaboration will be formed. (Led by the Ministry of Commerce, all relevant units are responsible according to the division of responsibilities)

(10) Optimize the policy framework of market procurement trade mode. Improve the dynamic adjustment mechanism of the market procurement trade mode pilot, set up comprehensive evaluation indicators, and give better play to the demonstration and leading role of the pilot regions. Support the pilot regions to explore and innovate according to local conditions, absorb more domestic trade subjects to carry out foreign trade, guide market subjects to improve quality, improve technology, optimize services, cultivate brands, enhance product competitiveness, and magnify the agglomeration and driving effect on the surrounding industries. By 2025, it will strive to cultivate about 10 integrated domestic and foreign trade markets with exports exceeding RMB 100 billion and create a number of famous brands. (Led by the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Finance, the General Administration of Customs, the General Administration of Taxation, the General Administration of Market Supervision, the State Administration of Foreign Exchange in accordance with the division of responsibilities)

(xi) to enhance the level of facilitation of the market procurement trade mode. Further optimize the integrated management system of market purchasing trade to achieve source traceability, risk control and accountability. Continue to implement the customs simplified declaration, market purchasing trade mode exports of goods exempted from value-added tax and other pilot policies to optimize the customs clearance process. Expanding the scope of the pilot program for export of prepackaged food products under market-purchase trade. For the market procurement trade in the market procurement trade integrated management system for the record and can be traced back to the authenticity of the transaction of the market procurement trade income, to guide the bank to provide more convenient financial services. (Led by the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Finance, the People's Bank of China, the General Administration of Customs, the General Administration of Taxation, the General Administration of Market Supervision, the State Administration of Foreign Exchange in accordance with the responsibilities of the division of labor)