Simple adjustment function: China implements tax refund (exemption) for export goods, which is intended to enable enterprises to participate in international market competition at duty-free prices. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two-way adjustment function of other tax systems where encouragement and restriction coexist and income and relief coexist, the tax refund (exemption) of export goods has the characteristics of single adjustment function.

An international practice in the category of indirect tax: many countries in the world implement indirect tax system. Although the specific indirect tax policies of different countries are different, it is consistent for all countries to implement "zero tax rate" for export goods in the indirect tax system.

In order to adhere to the principle of "zero tax rate" of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement the system of both tax refund and tax exemption, all for the refund or exemption of indirect tax on export goods, so that the export products of enterprises can participate in the international market competition at indirect prices.

Extended information tax is a form that the state participates in the distribution of surplus products in national income according to law in order to meet the public demand. As a specific tax system, tax refund (exemption) for export goods is different from other tax systems.

It is an act of income refund or tax reduction and exemption after the export of goods, which is obviously different from the purpose of raising financial funds in other tax systems.

References:

Baidu encyclopedia-export tax rebate