(1) the central and local foreign trade enterprises, industrial and trade companies and some industrial production enterprises that have the right to operate foreign trade and undertake the task of earning foreign exchange through export shall be approved by the competent economic and trade department and enjoy the independent right of foreign trade operation.
2. The enterprises entrusted to export mainly refer to the enterprises with export management right to act as export agents and bear export profits and losses.
Calculation method of tax rebate for export goods in general trade
The tax rebate measures for export goods of foreign-invested enterprises include "levying tax first and retreating tax" and "tax exemption, deduction and refund".
"Levying tax first and retreating" means that the goods exported by the production enterprise on its own account or exported by entrusted agent shall be taxed according to the tax rate stipulated in the Provisional Regulations on value added tax, and then the tax authorities in charge of export tax refund shall examine and approve the tax refund according to the prescribed rate in the national export tax rebate plan.