In international trade, in order to encourage fair competition among countries' export goods, countries implement tax measures of returning or exempting domestic indirect taxes on export goods, that is, entering the international market at a price excluding tax. Because this system is fair and reasonable, it has become a common practice in the international community.

Judging from the current situation in China, the implementation of the export tax refund (exemption) policy aims to enable China's export goods to participate in the international market competition at prices excluding domestic turnover tax (value-added tax and consumption tax).

In short, in international trade, domestic turnover tax is not levied on goods (including goods collected by exporting countries and importing countries). Therefore, the transaction price of goods does not need to consider whether it includes tax.

On the other hand, because the goods imported from China enter the domestic market at the price excluding tax, the state needs to levy domestic turnover tax (value-added tax and consumption tax) on the goods when they declare import, so that the imported goods and domestic goods are in an equal competitive position in tax burden. Here, the collection of taxes falls within the scope of China's exercise of national sovereignty, and the relevant taxes are also paid and borne by domestic importers, which belong to China's fiscal revenue and have nothing to do with the other country and its exporters.

In addition, if the so-called "dollar quotation" in the title is only for domestic transactions, then there is also the question of whether tax is included.