Consumption tax is generally levied at the production stage, which means that production enterprises sell goods to collect consumption tax. Export tax exemption and refund refers to the policy of foreign trade enterprises exporting taxable consumer goods, because foreign trade enterprises purchasing taxable consumer goods and then exporting them, the purchase price already contains consumption tax, so this part of the consumption tax is refunded after export.

Export tax exemption without tax refund refers to the policy of production enterprises exporting taxable consumer goods. Production enterprises sell goods internally. Consumption tax is levied, and the exported goods are not levied consumption tax, but also not refunded, because the goods are pressed to pay consumption tax. Exports are not exempted or refunded, that is, the state does not encourage the export of goods, exports need to pay consumption tax, and has been paid consumption tax is not refundable. Mainly from the tax policy to limit the export of this kind of goods.

By accepting the formal import (export) of goods according to the customs declaration of the customs procedures for the import (export) of goods, the Customs and Excise Department calculates the tariffs levied on a vote-by-vote basis and fills in the tariffs payment book by the taxpayers with the Customs and Excise Department or the designated bank for the delivery of taxes or transfer of the tax into the treasury, the Customs and Excise Department (with the bank's return receipt link) for customs clearance procedures.

Taxation procedures in the front, clearance and release procedures in the back, in favor of timely tax into the treasury, to prevent delinquent taxes. Therefore, the customs of all countries to this way as the basic way to pay taxes.

Baidu Encyclopedia - Customs Duty