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Do ordinary taxpayers need to pay VAT when selling masks for export?
General taxpayers selling masks for export should pay VAT according to the current VAT policy. If it is a production enterprise of key guarantee materials for epidemic prevention and control, according to Caishuibao [2020] No.8 Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on Supporting Tax Policies for Prevention and Control of Pneumonia in novel coronavirus, the production enterprise of key guarantee materials for epidemic prevention and control can apply to the competent tax authorities for a full monthly refund of the incremental VAT tax credit.