1. Regulations on export tax rebates. Principle: Goods exported or exported by enterprises with export business rights (hereinafter referred to as "export enterprises"), unless otherwise specified, may be exported after the goods are declared and exported. After making financial sales, submit the relevant vouchers to the tax authorities on a monthly basis for approval to refund or exempt value-added tax and consumption tax. The goods of the following enterprises are specifically allowed to be refunded or exempted from value-added tax and consumption tax: goods shipped overseas by foreign contracting engineering companies for use in foreign contracting projects; goods used for foreign repairs and repairs by companies that undertake foreign repair and repair business; foreign ship supply companies, ocean-going shipping companies, etc. Transportation and supply companies sell goods to foreign ships and ocean-going ships for which they receive foreign exchange. Mechanical and electrical products and construction materials that are sold by domestic enterprises through international bidding through international financial organizations or foreign government loans; enterprises purchase goods domestically and ship them overseas as goods for investment abroad. The following export goods are exempt from value-added tax and consumption tax: goods processed and re-exported with supplied materials; contraceptives and appliances, old books; cigarettes; military products and goods exported by military system enterprises produced by munitions factories or allocated by munitions departments; goods stipulated by the state as tax-free are not exempted from value-added tax and consumption tax. Apply for tax refund. Regulations on tax exemption (refund) for exported goods by foreign-invested enterprises will be issued separately. Except for re-export trade approved by the state for processing with imported materials, the following export goods are not refundable or exempt from value-added tax and consumption tax: crude oil; foreign aid export goods; goods prohibited from export by the state. Including natural bezoar, musk, copper and copper-based alloys, platinum, etc.; sugar. After export enterprises purchase goods from small-scale taxpayers and hold ordinary invoices, they are not allowed to make tax deductions or refunds, whether for domestic sales or exports. However, for the following export goods, taking into account their large proportion of exports and the special factors of production and procurement, tax deductions or refunds are specifically allowed. Drawn yarn, handicrafts, spice oil, mountain products, straw, willow, bamboo and rattan products, fishing nets and fish gear, rosin, gallnuts, raw lacquer, bristle tails, goat skin, paper products. For exports of goods with original high tax rates and valuable goods, relevant regulations such as the "Notice of the State Administration of Taxation and the Ministry of Foreign Economic Relations and Trade on clarifying the tax refunds allowed for exports of high tax rate products and valuable products by some export enterprises" (Guo Shui Fa [1992] No. 079) implement. Non-designated enterprises are not allowed to apply for tax refunds when exporting goods with original high tax rates and valuable goods. The value-added tax refundable on exported goods shall be calculated based on the input tax. The specific calculation method is: if an export enterprise sets up separate inventory accounts and sales accounts for export goods, it should be calculated based on the input amount and tax amount listed in the special value-added tax invoice for purchased imported and exported goods. For enterprises that use weighted average price calculations for both inventory and sales, they can also calculate according to the following formula for goods subject to different tax rates: tax refundable amount = quantity of exported goods × weighted average purchase price × tax rate. Export enterprises engage in both domestic sales and export goods and If the export goods cannot be separately accounted for, the output tax for domestic sales should be calculated first and the input tax for the current period should be deducted, and then the tax rebate for export goods should be calculated according to the following formula: Output amount × tax rate ≥ input tax that has not been fully deducted The amount of tax refundable = the amount of output tax that has not been deducted × tax rate < the amount of input tax that has not been deducted = the amount of tax refundable = output amount 1. The output amount of tax refundable refers to the RMB amount calculated based on the FOB price of exported goods and the foreign exchange quotation. The tax rate refers to the tax rate used to calculate the tax refund for the goods. The input tax amount for export goods purchased by small-scale taxpayers that are subject to special tax refunds should be calculated and determined according to the following formula: input tax amount = [sales amount listed in ordinary invoice (including value-added tax) / 1 + collection rate] × tax refund rate for other exports The input tax on goods is calculated and determined based on the value-added tax listed on the special value-added tax invoice. The refundable consumption tax for goods exported by foreign trade enterprises and exported by agents shall be calculated based on the price at which the consumption tax is levied when the foreign trade enterprise purchases the goods from the factory. All goods subject to quantitative and fixed consumption tax shall be calculated based on the quantity of goods purchased and declared for export. The formula for calculating the tax refund is: Refundable consumption tax = Factory sales of exported goods (export quantity) be exempted. If the sales amount, input amount and tax amount of exported goods are obviously high without justifiable reasons, the tax authorities have the right to refuse to apply for tax refund or exemption. The tax rates for calculating the VAT refundable for exported goods shall be based on the 17% and 13% tax rates stipulated in the "Provisional Regulations of the People's Republic of China on Value-Added Tax". The tax refund rate for goods purchased by small-scale taxpayers that are specifically allowed to be tax refunded is 6%. Tax refunds are not applicable for tax-free agricultural products purchased directly from agricultural producers. The calculation of the tax rate or unit tax amount for refundable consumption tax on exported goods shall be based on the "Table of Consumption Tax Items and Rates (Tax Amount)" attached to the "Provisional Regulations of the People's Republic of China on Consumption Tax". Enterprises should separately account for and declare goods with different tax rates. If the applicable tax rate is unclear, the lower applicable tax rate will be used for calculation. Export enterprises should apply for a tax refund registration certificate with the local tax authority in charge of tax refund business within 30 days from the date of approval with the approval document of the Ministry of Foreign Trade and Economic Cooperation and its authorized unit for their export operation rights and the industrial and commercial business license (see Appendix 1). Export enterprises that have registered for tax refunds in the past will be re-identified according to the new regulations within 30 days after the issuance of these measures. Export enterprises that have not registered for tax refund or have not been re-identified will not be allowed to handle tax refund or tax exemption for exported goods.

If an export enterprise is dissolved, merged or changed, it should go through the cancellation or change tax refund registration procedures with the local tax authority in charge of export tax refund business within 30 days from the date of approval of the merger or change. Export enterprises should have full-time or part-time personnel to handle export tax refunds (hereinafter referred to as tax handlers), who will be issued a "Tax Handler Certificate" after passing the training and examination by the tax authorities. Persons without a "Tax Agent Certificate" are not allowed to handle export tax refund business. When an enterprise changes its tax clerk, it should promptly notify the tax authority in charge of its tax refund business to cancel the original "Tax Agent Certificate". If timely notice is not given, the enterprise will still be responsible for all tax refund activities and responsibilities that occur with the tax authorities after the original tax clerk is replaced. Export enterprises should fill in the "Export Goods Tax Refund (Exemption) Declaration Form" (see Appendix 2) on a monthly basis after the goods have been declared for export and have been financially processed for sales. After the department audits and signs the application, it will be reported to the tax authority in charge of export tax refund to apply for tax refund. Enterprises must provide the following vouchers when applying for export tax refunds: (1) Special value-added tax invoices (tax deduction coupons) or ordinary invoices for purchased import and export goods. Enterprises applying for consumption tax refunds should also provide a "Tax (Exclusive for Export Products) Payment Note" (hereinafter referred to as the "Special Tax Invoice") issued by the factory and signed by the tax authority and the bank (treasury). (2) Detailed account of export goods sales. The tax authority in charge of export tax refund must carefully check the sales ledger and sales invoice before confirming. Special value-added tax invoices, special consumption tax stamps and detailed sales accounts for exported goods must be provided when the enterprise applies for tax refund. (3) "Export Goods Declaration Form (Export Tax Refund Coupon)" stamped with the customs inspection stamp. In principle, the "Export Goods Declaration Form (Export Tax Refund Form)" should be attached by the enterprise when applying for tax refund. However, for a small number of enterprises with large export business volumes and scattered or far-distance export ports that make it difficult to collect customs returns in a timely manner, if they have a sound financial system and have never committed tax fraud after being reviewed by the tax authorities in charge of export tax refunds, they may be granted a deferral period of three months. Provided within 1 month. If the tax cannot be provided after the due date, the refunded (exempted) tax shall be deducted. (4) Export exchange collection documents. Enterprises should bind the bank exchange receipt documents for export goods into a book on a monthly basis and summarize them for verification by the tax authorities. The tax authorities shall conduct an inventory of the foreign exchange collection documents for export goods that have been processed for tax refund by export enterprises every six months. After the end of the year, the company's foreign exchange collection for export goods with tax refunds in the previous year will be settled. Except for goods for which export exchange receipts are not required according to regulations, if export exchange receipts should be provided but are not provided, the refunded and exempted taxes shall be deducted. The following export goods do not need to provide export exchange receipts: 1. Goods exported under barter trade and compensation trade; 2. Goods exported from overseas contracted projects; 3. Export goods that have not been overdue and have been approved by the foreign economic and trade authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning. 4. Enterprises purchase goods domestically and ship them abroad as goods for investment abroad. If an enterprise collects foreign exchange from selling goods domestically, it shall not be included in the amount of export foreign exchange received for export tax rebates.