1. Goods exported by enterprises must be within the scope of collection of value-added tax and consumption tax. This condition is necessary, because the goods tax rebate must be refunded to the goods that have been exempted from tax, while the goods that have not been taxed with value-added tax and consumption tax cannot be refunded;

2. The goods exported by the enterprise are declared to leave the country. If the goods sold in China are not refundable, whether the goods are declared to leave the country is one of the criteria for judging whether the goods are within the scope of tax refund. Exports include self-export and import by entrusted agents. Goods sold in China with foreign exchange proceeds are not refundable because they are not within the scope of goods declared for departure.

Second, analysis

Tax refund refers to the tax returned by the government to enterprises in accordance with the relevant provisions of the state, which is a kind of government subsidy given in the form of tax incentives.

3. What are the criteria for the identification of general taxpayers?

1. Taxpayers engaged in the production of goods or providing taxable services, or engaged in the wholesale and retail of goods mainly in Du, the standard of 50% shall apply, and the annual taxable sales shall be ≥ 500,000 yuan as general taxpayers;

2. Taxpayers engaged in the wholesale or retail of goods with annual taxable sales of ≥ 800,000 yuan are general taxpayers;

3. Annual sales standard of taxable services. The annual sales standard of taxable services is 5 million yuan excluding tax.