Export tax rebate is the input tax on the input tax invoice. Different export commodities have different tax refund rates.

The input tax on most goods has been refunded. For example, for an input tax invoice of 13%, the tax rebate rate is also 13%.

Small-scale taxpayers can only issue 3% special VAT tickets. Then, if the input invoice received by your company is 3% or 1%, the highest tax refund rate is only 3% or 1%, which will not exceed the input tax on the input invoice.