The definition of EXW trade method is that the seller only delivers the goods to the buyer at its own location or a designated point, without going through export customs clearance procedures, and is not responsible for loading and transportation. Therefore, goods exported using the EXW method cannot enjoy export tax rebates. The solution is usually to sell the goods to a trading company to offset the relevant costs. To apply for general trade export tax rebates, companies must meet the following conditions: Production companies must be general taxpayers and be able to issue 17% value-added tax invoices. Goods must be declared for export in accordance with normal trade methods. The payment needs to be remitted from abroad to mainland China in foreign currency.

The documents and steps involved in the tax refund process are as follows: the information required for verification of foreign exchange collection, the verification form, the export customs declaration form (special copy for export collection of foreign exchange), and the bank settlement statement has been submitted through the electronic port for verification of export collection of foreign exchange. Sales form (two copies) required information for tax refund declaration, special verification form for tax refund, export customs declaration form (special copy for tax refund), certified input invoice and export invoice that have been submitted through the tax refund sub-column of the electronic port (some places may not need to provide it)

When sorting out documents, you need to pay attention to the order and binding requirements of the following documents: Export tax rebate summary form (one copy) Export tax rebate export detailed form (three copies) Export tax rebate purchase details form (three copies) Formal declaration Finally, import the relevant data into the USB flash drive.

In general, exports under the EXW method cannot enjoy tax refunds. However, after converting to general trade and meeting the above conditions, enterprises need to prepare complete customs declaration documents and tax refund documents and follow the prescribed processes and requirements. , to apply for export tax rebate.