Export business is tax-free, so there is no so-called tax refund. Export tax rebate refers to the refund of value-added tax and consumption tax paid in all domestic production and circulation links in accordance with the tax law for goods declared for export in international trade business, that is, the export link is tax-free, and the tax paid in the previous tax payment link is refunded.

As an international practice, export tax rebate can make the overall tax burden of export goods zero and effectively avoid international double taxation.

Generally speaking, there are two kinds: one is tax refund, that is, when an export enterprise uses imported raw materials or semi-finished products for export, it will refund the import tax it has paid; The second is to refund the paid domestic taxes and fees, that is, when the enterprise declares the export goods, it will refund the paid domestic taxes and fees for the production goods. Export tax rebate is conducive to enhancing the competitiveness of domestic goods in the international market and is adopted by all countries in the world.