1. Positive answer

Several situations in which tax refund is not granted:

1. The source of the exported goods is false;

2. The domestic purchase price of exported goods is falsely raised;

3. The export tax refund voucher is altered, forged or has false content;

4. In the case of four self-disappearances and three missing cases Transaction of export goods.

2. Analysis details

Tax refund refers to a period in which the tax authorities refund the tax paid to the original taxpayer in accordance with prescribed procedures and procedures due to some reasons or special circumstances. Taxation business mainly includes: incorrect tax refunds, policy tax refunds and other tax refunds. The basic procedures and regulations for handling tax refunds are as follows: taxpayers submit tax refund applications to the tax authorities, and after approval by the tax authorities, they will be processed according to different circumstances.

3. What is export tax rebate?

Export product tax rebate, referred to as export tax rebate, its basic meaning refers to the refund of product taxes and fees actually paid on export products during domestic production and circulation. Value added tax, sales tax and special consumption tax. The export product tax rebate system is an important part of a country's tax revenue. Export tax rebates mainly balance the tax burden on domestic products by refunding domestic taxes paid on exported products, allowing domestic products to enter the international market at a tax-free cost and compete with foreign products under the same conditions, thereby enhancing competitiveness and expanding exports. Earn foreign exchange.