EXW is ex-factory price, and customs declaration and transportation are the responsibility of the guests. As for whether the tax refund can be made, it is up to the guests themselves. As long as the conditions are met, the tax refund can also be made.
Export tax rebate must meet the following conditions:
1. The production enterprise must be a general taxpayer enterprise and can issue a 17% VAT stamp.
General trade goods must be declared for export.
3. Money must be transferred from China to the Mainland in foreign currency.
Extended data:
(1) must be goods within the scope of VAT and consumption tax collection. 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 that are not subject to value-added tax and consumption tax (including goods exempted by the state) can not be refunded, so as to fully embody the principle of "no refund with 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.
Baidu encyclopedia-export tax rebate