The difference between FOB and CIF in tax refund: FOB of export goods is subject to FOB on export invoice. If the export agent is entrusted, the export invoice may be issued by the entrusting party or the entrusted party. If the transaction is made at CIF price, freight, insurance, commission, etc. According to the accounting system, the export sales income is allowed to be deducted. If there is any difference between the declared amount and the actual payment amount, it should be adjusted at the next declaration (or at the end of the year).

Tax refund refers to the tax refund paid by taxpayers according to regulations, that is, the tax refund given by the state to encourage taxpayers to engage in or expand certain economic activities. It usually includes export tax rebate, reinvestment tax rebate, entrepot tax rebate, tax evasion tax rebate and other forms. Since the international financial crisis in 2008, China has greatly increased the export tax rebate rate. Preferential tax refund is a kind of tax expenditure.