According to China's actual situation, China adopts the policy of combining export tax rebate with tax exemption, which is divided into the following three forms:

(1) Export tax exemption and tax refund

Export tax exemption means that value-added tax and consumption tax are not levied on goods in the export link, that is to say, both the export link and the sales link before export are regarded as tax links; Export tax rebate refers to the tax actually paid before the goods are exported? The burden will be refunded after calculation according to the prescribed tax refund rate (for some enterprises whose export volume is less than 50% of the total sales, the method of deducting the input tax will be adopted).

(2) Export is tax-free and non-refundable.

Export tax exemption has the same meaning as above. Export non-tax refund means that the export goods to which this policy applies are tax-free in the previous production, sales or import links, so the goods themselves do not include tax when they are exported, and there is no need for tax refund.

(3) There is no tax exemption or tax refund for export.

Non-duty-free export refers to some commodities restricted or prohibited by the state, which are regarded as domestic sales and taxed as usual; Non-refundable export means that the taxes paid before the export of these goods are not refundable. What is the main application of this policy? Yes, the tax law lists commodities whose export is restricted or prohibited, such as natural bezoar, musk and silver.