The unity of regulatory functions: my country implements tax refund (exemption) for export goods, which is intended to enable enterprises to participate in international market competition at prices excluding tax. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two-way adjustment functions of other tax systems where encouragement and restrictions coexist, and revenue and exemptions coexist, tax refunds (exemptions) for export goods have the characteristics of a single adjustment function.

An international practice in the category of indirect tax: There are many countries in the world that implement indirect tax systems. Although their specific indirect tax policies are different, in terms of the "zero tax rate" for exported goods in the indirect tax system , all countries are consistent.

In order to pursue the "zero-rate" principle of indirect taxes on exported goods, some countries implement a tax exemption system, some countries implement a tax refund system, and some countries have both refund and tax exemption systems in parallel. Goods are refunded or exempted from indirect taxes, so that enterprises' export products can compete in the international market at prices that do not include indirect taxes. Extended information

Taxation is a form in which the state participates in the distribution of surplus products in national income in accordance with legal provisions in order to meet the needs of social public welfare. As a specific tax system, the purpose of tax refund (exemption) for exported goods is different from other tax systems.

After the goods are exported, the country returns the domestic turnover tax collected on the exported goods to the enterprise as an income refund or tax exemption. This is consistent with other tax systems for the purpose of raising financial funds. It's obviously different.

Reference: Baidu Encyclopedia-Export Tax Refund