I. What taxes are refunded for export tax rebates According to the current policies, the taxes for tax refund (exemption) of export goods are value-added tax and consumption tax. Value-added tax refers to the value-added tax and the amount of imported goods levied on units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China. Consumption tax is a kind of tax levied on the consumption tax listed in the Provisional Regulations of the People's Republic of China on Consumption Tax for production, entrusted processing and import in China. In fact, the tax refund is returned to the production enterprise. If it is exported by a foreign trade company or by the production enterprise itself, the tax refund will of course be returned to the production enterprise. If a foreign trade company exports by itself, the input tax at the time of purchase will be refunded. Fraudulent export tax rebate is a fake export. Second, how to punish tax evasion? According to China's criminal law, if a taxpayer evades taxes in a large amount and accounts for10% of the total tax payable, he may be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and at the same time pay a fine. If the amount of tax evaded by taxpayers is huge and accounts for 30% of the total tax payable, they may be sentenced to three to seven years in prison and pay a fine. If the tax amount is large, if it has been administratively punished, criminal responsibility may not be investigated. Iii. What evidence do you need to report tax evasion by enterprises? The evidence that the whistleblower needs to provide: the name, company name and company address of the whistleblower. The factual evidence of tax violation includes account book vouchers, tax return forms, financial and accounting statements and other tax payment materials, contracts, agreements, invoices and receipts, etc., and the original copy is acceptable. The report can be made by letter, oral, telephone or other forms that the informant thinks convenient. Real-name reporting and anonymous reporting are acceptable, but real-name reporting is rewarded. Informants who are unwilling to provide their names, identities or publicly report acts shall be respected and kept confidential. Go to the local national tax bureau or local tax bureau to report, and the scope of reporting is: tax evasion, evasion of tax recovery, tax fraud, false issuance, forgery, illegal provision, illegal acquisition of invoices, and other tax violations.