The premise of export tax rebate is: 1, and the input tax is tax deductible; 2. All export receipts have been collected-foreign exchange has been received, the verification form has been written off, and the customs declaration form has electronic data. As long as the above conditions are met, there will be export tax rebate. In addition, export tax rebate includes export tax exemption (exemption), export tax rebate (credit) and export tax rebate (refund).