Tax refund (exemption) for exported goods refers to the refund or exemption of the value-added tax and consumption tax paid in accordance with the provisions of the tax law in all domestic production links and circulation links in the international trade business. Generally divided into the following two types: The first is to refund the import tax, that is, when the export product enterprise uses imported raw materials or semi-finished products to process and export the product, it will refund the import tax it has paid; The second is to refund the domestic tax paid, that is, when the enterprise declares the goods for export, it will refund the domestic tax paid for the production of the product. Export tax refund are conducive to enhancing the competitiveness of domestic products in the international market, and are adopted by all countries in the world. The implementation of exemption, credit, tax refund "Tax-free" means that the self-produced goods exported by the production enterprise are exempted from the value-added tax of production and sales of the enterprise; "Credit" tax refers to the input tax that is included in the raw materials, parts, fuel, power, etc. consumed by the production enterprise to export the self-produced goods, and the taxable amount of the domestically sold goods is offset; "Tax refund" means that when the input tax amount of the self-produced goods exported by the manufacturing enterprise within the current month is greater than the taxable amount, the tax refund shall be given to the part that has not been taxed. Export goods refund (exempt) VAT 1. Exemption and refund It is applicable to foreign trade enterprises. The export link is exempted from export value-added tax, and the enterprise's input tax corresponding to the exported goods is returned at a certain tax refund rate. 2. Levy first Applicable to production enterprises that do not have the right to import and export business and commission foreign trade enterprises to act as agents. First, they levy a certain value-added export value-added tax on the exported goods, and then refund this part of the output tax according to a certain percentage. 3. No refund Applicable to production enterprises and foreign-invested enterprises that have the right to import and export operations, the export link is exempt from VAT, input tax is allowed to be deducted, and part of the input tax is returned to the enterprise at a certain tax refund rate. 4. Tax exemption Applicable to the steel production enterprises listed in the country, the export link is exempt from value-added tax, and input tax is allowed to be deducted, but does not enjoy export tax refund. 5.Duty-free Incoming materials processing and other trade forms, small-scale taxpayers export goods, etc.