1, general taxpayers can enjoy the export tax rebate policy, and small-scale taxpayers can't refund taxes but are tax-free;

2. Small-scale taxpayers can't enjoy tax refund, and only ordinary taxpayers can enjoy tax refund.

Conditions for export tax rebate:

1. Goods must be within the scope of VAT and consumption tax. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.

The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods without VAT and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "refund without levy".

2. It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.

Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.

3. It must be a commodity for financial export. Export goods can only be refunded (exempted) after they are financially sold and exported. That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold.

4. It must be the goods that have been written off by foreign exchange. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.

To sum up, small-scale taxpayers can't get export tax rebate, only export tax exemption, but export tax exemption also needs to be declared to the tax refund department of the tax bureau.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-sixth.

Whoever defrauds the state of export tax rebate by falsely reporting exports or other deceptive means shall be recovered by the tax authorities and fined between one and five times of the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.

The tax authorities may stop handling export tax rebates for those who defraud the state within the prescribed time limit.