1. Tax exemption and refund is the self-produced goods exported by the production enterprise, and it is exempt from the value-added tax in the production and sales of the enterprise. The input tax that should be refunded for the raw materials, spare parts and other self-produced goods exported by the production enterprise shall offset the tax payable for domestic goods.

2. Legal basis: Article 33 of the Law of the People's Republic of China on the Administration of Tax Collection

Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.

decisions of tax reduction or exemption made by local people's governments at various levels, competent departments of people's governments at various levels, units and individuals in violation of laws and administrative regulations are invalid, and the tax authorities shall not implement them, and report to the higher tax authorities.

2. What are the tax relief items

1. Children's education. When taxpayers' children receive full-time education, some expenses incurred can be deducted according to the standard of 1 yuan every month;

2. Continuing education. Need to meet the specified time and related conditions, can be deducted according to the monthly 4 yuan;

3. Medical treatment for serious illness. After the medical expenses incurred by the taxpayer in the tax year have been reimbursed by medical insurance, the part of the medical expenses that the taxpayer has borne has exceeded 15, yuan, which will be deducted when the annual settlement is made, and the limit is less than 8, yuan;

4. Housing loan interest. If the taxpayer has a housing loan, then there is a standard quota in 1 yuan for deduction every month;

5. Housing rent. Living in different cities, the amount of housing rent quota deduction is different;

6. Support the elderly. After the parents have reached the age of 6, the only child can be deducted with a standard quota of 2, yuan per month. If the only child is not an only child, then the brothers and sisters need to share the deduction amount of 2, yuan, and the amount shared by each person shall not exceed that of 1 yuan.