Goods sold by domestic enterprises outside the region to enterprises in the region are regarded as export goods, and the tax exemption or tax refund policy is applicable.

Export processing zones (hereinafter referred to as processing zones) refer to special closed areas approved by the State Council and supervised by the customs. Processing zones must be equipped with isolation facilities and effective monitoring systems that meet the requirements of customs supervision; The customs set up special supervision institutions in the processing zones, and implemented a 24-hour supervision system for goods entering and leaving the processing zones and related places in the zones according to the Interim Measures of People's Republic of China (PRC) Customs on Supervision of Export Processing Zones and the Interim Measures of China Customs on Supervision of Export Processing Zones.

What are the provisions for tax refund (exemption) in processing zones?

(1) Domestic equipment, raw materials, spare parts, components and packaging materials sold by enterprises outside the zone to enterprises in the export processing zone (hereinafter referred to as "enterprises in the zone", the same below) and brought into the export processing zone for the use of enterprises in the zone, as well as a reasonable amount of capital construction materials needed for the construction of basic equipment, processing enterprises and administrative departments' production and office buildings, the enterprises outside the zone shall present the export goods declaration form (export tax refund form), special VAT invoices (or ordinary invoices). Enterprises outside the area and relevant enterprises and administrative departments in the area shall provide a reasonable amount of infrastructure materials for enterprises in the area to build infrastructure and processing enterprises and office users in the area.

(2) The production, consumer goods and means of transport sold by enterprises outside the zone to enterprises and administrative departments in the zone and brought into the export processing zone for their use shall not be refunded (exempted).

(3) Imported machinery, equipment, raw materials, spare parts, packaging materials and capital construction materials sold by enterprises outside the zone to enterprises and administrative departments in the zone and transferred to the export processing zone shall not be refunded.

(4) For the goods mentioned in Item (1) above that are sold and transported into export processing zones by domestic-funded enterprises with import and export operation rights and foreign-invested enterprises that implement tax management measures of "exemption, credit, refund" or "tax refund first", the tax refund (exemption) shall be handled in accordance with the provisions of the current Administrative Measures for Tax Refund (Exemption) of Export Goods; The goods mentioned in item (1) above that are sold by foreign-invested enterprises and transported into the export processing zone shall be exempt from tax until the end of 2000.

(5) All goods sold by enterprises outside the zone and transported into the export processing zone shall be invoiced for export sales, and special VAT invoices or ordinary invoices shall not be issued.

For the goods sold to enterprises outside the zone and transported into the export processing zone, it is allowed to issue a special tax payment book (export goods) in accordance with the provisions of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Management of Special Payment Book for VAT Refund of Export Goods.

(6) For domestically produced equipment, raw materials, spare parts, components and packaging materials sold by enterprises outside the zone to enterprises in the zone and transported to the export processing zone for use by enterprises in the zone, as well as a reasonable amount of infrastructure materials needed by infrastructure, processing enterprises and administrative departments for the construction of production and office buildings, the customs shall issue a customs declaration form for export goods (special stamp for export tax refund), and indicate "export processing zone" in the column of the customs declaration form.

Can enterprises outside the export processing zone sell them to enterprises in the zone for tax refund? According to the relevant introduction materials mentioned by Bian Xiao above, we all know that this product can be treated as export goods. Of course, if you feel that there are other accounting problems in the materials explained above, you may wish to consult your teacher here, and a professional accounting teacher will answer them for you.