For export enterprises, as long as they meet certain conditions when exporting goods, they can apply for export tax rebate. 1. How to calculate the export tax rebate price (1) Goods and services exported by production enterprises are exempt from VAT rebate, which is calculated according to the following formula: 1. Calculation of tax payable in the current period = output tax in the current period-(input tax in the current period-no tax reduction or exemption in the current period) = FOB export goods in the current period × RMB conversion rate of foreign exchange × (applicable tax rate for export goods-tax rebate rate for export goods)-no tax reduction or exemption in the current period = current price of raw materials purchased duty-free × applicable tax rate for export goods-tax rebate rate for export goods) 2. Calculation of current tax rebate = FOB of export goods × RMB foreign exchange conversion rate × tax rebate rate of export goods-tax rebate amount of current tax rebate = price of duty-free purchased raw materials × tax rebate rate of export goods) 3. Calculation of tax refund in current period and tax refund at the end of current period (1) ≤ tax refund in current period. Then current tax refund amount = current period end-of-period tax allowance = current period tax allowance-current period tax refund amount (2) current period end-of-period tax refund amount, then current period tax refund amount = current period tax allowance = 0 current period end-of-period tax allowance is the "period end-of-period tax allowance" in the current VAT tax return. 4. The price of duty-free raw materials purchased in this period includes the price of duty-free raw materials purchased in China without input tax and the price of bonded imported materials for feed processing in this period, in which the price of bonded imported materials for feed processing in this period is taxable. Taxable value of bonded imported materials and components for current feed processing = CIF price of imported materials and components for current period+actual tariff+actual customs consumption tax (1) If the "actual consumption method" is adopted, the taxable value of bonded imported materials and components for current feed processing is the taxable value of imported materials and components for current feed processing export goods. The calculation formula is as follows: composition of bonded imported materials for the current period of feed processing: taxable value = FOB of export goods for the current period of feed processing × RMB foreign exchange conversion rate × planned distribution rate = total planned import value ÷ total planned export value × 100%. Production enterprises that implement paper manuals and electronic manuals shall calculate the planned allocation rate according to the planned total import and export value listed in the processing trade manual or electronic paper documents of processing trade issued by the customs. For the production enterprises that implement electronic account books, the planned distribution rate is determined according to the actual distribution rate that has been written off in the previous period; For the new electronic account book, the planned allocation rate is determined according to the actual allocation rate of the written-off paper manual or electronic manual in the previous period. (2) If the "purchase method" is adopted, the components of bonded imported materials used for feed processing in the current taxable value are the components of imported materials actually purchased for feed processing in the current taxable value. If the actual amount of tax credit that cannot be reduced or exempted in the current period is greater than the current FOB export goods ×× (applicable tax rate for export goods-tax refund rate for export goods), then: the amount of tax credit that cannot be reduced or exempted in the current period = FOB export goods ×× (applicable tax rate for export goods-tax refund rate for export goods) (II) VAT on export goods and services of foreign trade enterprises is exempted or refunded according to the following formula: 1. Foreign trade enterprises entrust processing, repair and repair of goods other than goods: VAT refundable amount = VAT refund (exemption) tax basis × export goods tax rebate rate 2. Foreign trade enterprises entrust processing, repair and repair of goods: VAT refundable amount of goods entrusted with processing, repair and repair = VAT refund (exemption) basis × export goods tax rebate rate (3) The tax rebate rate is lower than the applicable tax rate. (4) If an export enterprise has both items applicable to VAT exemption and refund and items applicable to VAT refund, the items applicable to VAT refund (exemption) shall not participate in the calculation of export items. Export enterprises should separately account for the items of VAT exemption, credit and tax refund and the items of tax refund after collection, and handle the items of tax refund after collection and tax refund exemption respectively. If the input tax amount used for VAT refund or tax refund on demand cannot be divided, it shall be calculated according to the following formula: the part of input tax amount that cannot be divided for VAT refund or tax refund on demand = the total amount of input tax amount that cannot be divided in the current month × the sales amount of VAT refund or tax refund on demand in the current month ÷ the total amount of sales and turnover in the current month. Two. Application process of export tax rebate Enterprises shall register export tax rebate within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce. 2. After receiving the Tax Refund Registration Form for Export Enterprises, the accepting enterprise shall fill in the form according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials, and the tax authorities will accept the registration after examination. 3. Issuing the Registration Certificate of Export Tax Refund The tax authorities shall issue the Registration Certificate of Export Tax Refund to the enterprise after receiving the formal application of the enterprise and examining and approving it according to the prescribed procedures. 4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. What needs to be understood is that foreign trade enterprises must provide the following documents when applying for export tax refund: 1, export goods tax refund (exemption) declaration form (in quintuplicate); 2, export goods declaration form (for export tax rebate); 3, export verification form (for export tax rebate); 4, export commodity sales invoice; 5. Special VAT invoice and tax payment book (for export goods); 6, export tax rebate goods purchase certificate declaration list; 7. List of goods declared for export tax refund; 8. Notice and list of certification results of special VAT invoices. 3. Failure to apply for export tax refund (exemption) 1. The export enterprise shall hand over the blank declaration form of export goods, the verification form of export proceeds and other export tax refund (exemption) certificates to other units or individuals except the freight forwarding company that signed the entrustment contract, the customs broker or the freight forwarding company designated by the foreign importer (providing the contract agreement or other relevant certificates). 2. Export enterprises export in the name of self-management, and their export business is essentially completed by other operators (or enterprises, individual operators and other individuals) other than the enterprise and its invested enterprises under the guise of export enterprises. 3. In the name of self-export, the export enterprise signed a purchase contract and an export contract (or agreement) for exporting the same batch of goods. 4. After the customs clearance of export goods, the export enterprise modifies the name and specifications on the ocean bill of lading by itself or by entrusting the freight forwarder (in case of other modes of transportation, the transport documents handed over by the carrier to the consignor shall prevail), which leads to the discrepancy between the customs declaration form of export goods and the relevant contents of the ocean bill of lading. 5. If the export enterprise exports in the name of self-management, but it does not bear the risk of export goods quality, foreign exchange settlement or tax refund, that is, the export goods have quality problems, and it does not bear the foreign party's claim liability (except for those who have agreed to bear the quality responsibility in the contract); Do not bear the responsibility for failing to settle foreign exchange on time (except those that have been agreed in the contract); Do not assume the responsibility of not refunding taxes because there are problems in the information and documents for declaring export tax rebates. 6. The export enterprise essentially does not participate in export business activities, accepts and engages in other export businesses introduced by intermediaries, but still exports in the name of self-management. 7. Other acts in violation of national export tax rebate laws and regulations.

Legal objectivity:

Measures for the Administration of Tax Reduction and Exemption of Import and Export Goods by Customs

Article 5

In any of the following circumstances, if the competent customs cannot issue a confirmation opinion within the time limit specified in the first paragraph of this article, it shall explain the reasons to the applicant for tax reduction or exemption:

(2) It is necessary to test and identify the goods to determine whether they meet the relevant preferential import and export tax policies.

In case of the circumstances specified in the second paragraph of this article, the competent customs shall issue a confirmation opinion on the taxation, tax reduction and exemption of import and export goods within 10 working days from the date when the circumstances are eliminated, and issue a Notice of Confirmation of Tax Reduction and Exemption.