（1） The export of the following enterprises falls within the scope of value-added tax and consumption tax. Tax refund (Exemption) can be applied for the goods exported by the following enterprises. Unless otherwise specified, tax exemption and tax refund shall be given:
1. Self produced goods exported by domestic (foreign) capital production enterprises with export operation rights or entrusted by foreign trade enterprises as agents for export;
2. Goods directly exported by foreign trade enterprises with the right to export or entrust other foreign trade enterprises to export on their behalf after acquisition;
3. The production enterprise (without the right to import and export) entrusts foreign trade enterprises to act as agents for export of self-produced goods;
4. Enterprises in the bonded area purchase goods directly exported or re exported after processing from enterprises with import and export rights outside the bonded area;
5. The goods exported by the following specific enterprises (not limited to whether they have the right to export business or not);
(1) Goods transported by foreign contracted engineering companies for overseas contracted projects;
(2) Goods used for external repair and repair by enterprises undertaking repair and repair business;
(3) Goods sold by foreign shipping supply companies and ocean shipping supply companies to foreign and ocean going vessels for collection of foreign exchange;
(4) Goods purchased at home and transported abroad by enterprises as investment abroad;
(5) Foreign aid enterprises use the Chinese government's preferential foreign aid loans and joint venture cooperation project funds to export goods;
(6) Some domestic equipment purchased by foreign-invested enterprises for specific investment projects;
(7) Mechanical and electrical products sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments;
(8) Outbound equipment, raw materials and spare parts of overseas processing and assembly enterprises with materials;
(9) Articles made in China purchased by foreign embassies (consulates) and their diplomatic personnel, representative offices of international organizations in China and their officials.
The above-mentioned "export" refers to customs declaration and departure, while tax refund (Exemption) refers to the refund (Exemption) of value-added tax and consumption tax. For trading companies without import and export rights, lending and affiliated enterprises are not allowed to refund (exempt) tax.The above-mentioned "unless otherwise specified" means that the goods to be exported are duty-free goods listed in the tax law or goods restricted or prohibited from export.
（2） Conditions for general duty-free goods
1. The goods must be within the scope of VAT and consumption tax;
2. The goods exported to the export processing zone are also regarded as customs clearance departure;
3. Must do the sale in the finance;
4. It must be collected and written off.
（3） The following goods are exempt from VAT
1. The imported raw materials are duty-free, while the export of self-made processed goods is not refunded;
2. Contraceptives and appliances, ancient books, domestic sales tax-free, export tax-free;
3. Export cigarettes: there are export cigarettes, which are exempted from VAT and consumption tax in the production process, and no tax refund is applied for the export links.Value added tax and consumption tax shall be levied on other cigarettes that are not planned to be exported in accordance with the regulations, and no tax refund is allowed for export;
4. Military products and goods produced by military supply factories exported by military system enterprises or goods allocated by military supply departments are exempt from tax.
5. In the current preferential tax policies of the state, the export of duty-free goods, such as feed and pesticide, will not be refunded.
6. Foreign aid export goods with actual report and sales settlement under general material assistance;
（4） Unless otherwise specified, the goods exported by the following enterprises shall be exempted from tax, but shall not be refunded
1. Self produced goods exported by small-scale taxpayers belonging to production enterprises on their own account or entrusted by foreign trade enterprises as agents for export;
2. Enterprises with small scale of tax rebates are not allowed to purchase goods with tax rebate.However, for the following export goods, considering the large proportion of export goods and the special factors of production and purchase, tax rebate is specially allowed:
Yarn drawing, arts and crafts, spice oil, mountain goods, grass Willow bamboo rattan products, fishing net and fishing gear, rosin, gallnut, raw lacquer, mane tail, goat skin, paper products.
3. If foreign trade enterprises directly purchase duty-free goods (including duty-free agricultural products) stipulated by the state for export, they shall be exempted from tax but shall not be refunded.
4. Foreign trade enterprises purchase export goods from non production enterprises, non city and county foreign trade enterprises, non agricultural product purchasing units, non basic supply and marketing cooperatives and non Cheng mechanical and electrical equipment supply companies.
（5） Except for the import processing re export trade approved, the following export goods are neither duty-free nor tax refund:
1. Foreign aid export goods with contract settlement system under general material aid;
2. Goods prohibited by the state for export include natural bezoar, musk, copper and copper based alloy (except electrolytic copper) platinum, etc;
3. Non self produced goods exported by the production enterprise on its own account or entrusted for export.
For export goods that are not allowed to be refunded as stipulated by the state, value-added tax shall be levied according to the sales income of the exported goods.
（6） Trade mode and export tax rebate (Exemption)
The main trade modes of export enterprises are general trade, import processing, barter trade, processing with supplied materials (assembling with supplied parts and processing with supplied samples) compensation trade (now cancelled). For general trade, imported material processing, barter trade and compensation trade, tax refund (Exemption) can be handled according to the provisions. Barter trade and compensation trade are consistent with the calculation method of general trade; processing with supplied materials is freeTax.
China's export goods tax rebate (Exemption) system is a special tax system formed on the basis of many years' practice and referring to the international practice.Compared with other tax systems, this new tax system has the following main features:
Income refund behavior
Tax revenue is a form of participating in the distribution of surplus products in national income in accordance with the law in order to meet the social public needs.As a specific tax system, the purpose of tax refund (Exemption) of export goods is different from other tax systems.It is a kind of revenue refund or tax reduction behavior that the state returns the turnover tax of export goods to the enterprise after the goods are exported, which is obviously different from the purpose of other tax systems to raise financial funds.
The single nature of regulating function
China's tax rebate (Exemption) on export goods is intended to enable enterprises' export goods to participate in international market competition at a price excluding tax.This is a policy measure to improve the competitiveness of enterprise products.Compared with the two-way adjustment functions of other tax systems, such as the coexistence of encouragement and restriction, and the coexistence of income and exemption, the tax rebate (Exemption) of export goods has the characteristics of single regulation function.
An international practice within the scope of indirect tax
Many countries in the world implement indirect tax system. Although their specific indirect tax policies are different, all countries are consistent in the implementation of "zero tax rate" for export goods in the indirect tax system.In order to implement the "zero tax rate" principle of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement tax refund and tax exemption system at the same time. The purpose is to refund or exempt the indirect tax on export goods, so that the export products of enterprises can participate in the international market competition without indirect price.The tax rebate (Exemption) policy of export goods is closely related to the tax system of various countries. Without the tax system, the tax rebate (Exemption) policy of export goods will lose the specific basis