The scope of export tax rebate is as follows: (1) The following enterprises can apply for export tax rebate (exemption) for goods that fall within the scope of value-added tax and consumption tax, and unless otherwise stipulated, they will be granted tax exemption and tax rebate treatment: 1. Domestic (foreign)-funded production enterprises with export operation rights export goods by themselves or entrust foreign trade enterprises to export goods by themselves; 2. Goods directly exported by foreign trade enterprises with the right to export or entrusted by other foreign trade enterprises for export; 3, production enterprises (without import and export rights) entrust foreign trade enterprises to export their own goods; 4. Enterprises in the bonded area purchase goods directly exported or processed for re-export from enterprises with import and export rights outside the bonded area; 5. Goods exported by the following specific enterprises (not limited to whether they have export rights); (1) Goods shipped by foreign contracted engineering companies for overseas contracted projects; (2) Goods used for foreign repair and repair by enterprises engaged in foreign repair and repair business; (3) Goods sold and collected in foreign exchange by ocean shipping supply companies and ocean shipping companies; (4) Goods purchased by enterprises in China and transported abroad as overseas investment; (5) Goods exported by foreign aid enterprises with preferential foreign aid loans and funds from joint ventures and cooperation projects of the China Municipal Government; (six) some domestic equipment purchased by foreign-invested enterprises for specific investment projects; (seven) mechanical and electrical products sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments; (eight) outbound equipment, raw materials and spare parts of overseas processing and assembly enterprises with materials; (9) Domestic articles purchased by foreign embassies (consulates) in China and their diplomats, representative offices of international organizations in China and their officials. The above "export" refers to customs declaration and departure, and tax refund (exemption) refers to tax refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, loans and related enterprises will not be refunded (exempted). The above-mentioned "unless otherwise specified" means that the exported goods are duty-free goods listed in the tax law or goods whose export is restricted or prohibited. (2) The following export goods are exempt from VAT and consumption tax 1. Goods that are re-exported after being processed with imported materials, that is, the import of raw materials is duty-free, and the export of homemade goods is not refundable; 2. Contraceptive drugs and appliances, used books are exempt from domestic sales and export; 3. Export cigarettes: If there are export cigarettes, they will be exempted from value-added tax and consumption tax in the production process, and there will be no tax refund in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and export will not be refunded; 4, military products and military system enterprises export goods produced by military factories or allocated by military departments, tax-free. 5. Feeds, pesticides and other commodities that enjoy tax exemption in the current national preferential tax policies will not be refunded for export. 6, under the general material assistance, the foreign aid export goods shall be accounted for and settled; (3) Unless otherwise specified, the goods exported by the following enterprises are duty-free, but not refundable 1. Self-produced goods exported by small-scale taxpayers and entrusted by production enterprises or foreign trade enterprises; 2. Goods purchased by foreign trade enterprises from small-scale taxpayers and exported with Tong Guan invoices are tax-free but not refundable. However, considering its large proportion in export and the special factors of production and procurement, the following export goods can enjoy tax refund: embroidery, handicrafts, spice oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin and paper products. 3. If a foreign trade enterprise directly purchases duty-free commodities (including duty-free agricultural products) stipulated by the state for export, it will be duty-free but not refundable. 4. Foreign trade enterprises purchase export commodities from non-production enterprises, non-city and county foreign trade enterprises, non-agricultural products purchasing units, non-grass-roots supply and marketing cooperatives and non-mechanical and electrical equipment supply companies. (4) Except for the approved re-export trade of raw materials, the following export goods shall not be exempted from tax or refunded: 1. Foreign aid export goods subject to contract settlement system under general material assistance; 2. Goods prohibited from export by the state include natural bezoar, musk, copper and copper-based alloy (except electrolytic copper) platinum; 3. Non-self-produced goods exported by production enterprises on their own or on commission. For export goods that are not subject to tax refund as stipulated by the state, value-added tax shall be levied according to the sales income obtained from export goods. (V) Trade Mode and Export Tax Refund (Exemption) The trade modes of export goods of export enterprises mainly include general trade, feed processing, barter trade and compensation trade for processing with supplied materials (now cancelled). Tax refund (exemption) can be handled according to the provisions of general trade, feed processing, barter trade and compensation trade, and the calculation methods of barter trade and compensation trade are consistent with those of general trade; Processing with supplied materials is tax-free.