Ordinary taxpayers can enjoy the export tax rebate policy, while small-scale taxpayers can't get a tax rebate but are tax-free.

Small-scale taxpayers are not entitled to tax refund. Only ordinary taxpayers can enjoy tax refund. Foreign trade companies can buy goods from small-scale taxpayers and export them, and then apply for tax refund. However, there is a premise that small-scale taxpayers must issue them to the tax bureau. As long as they are not the goods that the export tax rebate is cancelled in the exporting country, they will all be tax-free and will not be refunded.

Therefore, small-scale taxpayers can't get export tax rebate, but only export tax exemption, but export tax exemption also needs to be reported to the tax refund department of the tax bureau.

Extended information

The following enterprises can apply for export tax refund (exemption) for goods that fall within the scope of value-added tax and consumption tax collection. Unless otherwise stipulated, they will be granted tax exemption and tax refund:

1. Domestic (foreign)-funded production enterprises with export operation rights export their own goods or entrust foreign trade enterprises to export their own goods;

2. Goods directly exported by a foreign trade enterprise with the right to export or entrusted by other foreign trade enterprises for export;

3. The production enterprise (without import and export right) entrusts the foreign trade enterprise to export the 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. Goods exported by the following specific enterprises (not limited to whether they have the right to export);

(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;

(2) Goods used for foreign repair and repair by enterprises undertaking foreign repair and repair business;

(3) Goods sold by ocean shipping supply companies and ocean shipping supply companies to ocean shipping and ocean shipping companies and received foreign exchange;

(4) Goods purchased by enterprises at home and transported abroad as investment abroad;

(5) Goods exported by foreign aid enterprises by means of preferential foreign aid loans and joint venture and cooperation project funds of China government;

(6) Some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

(7) mechanical and electrical products that are 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 enterprises engaged in processing and assembling with materials;

(9) Chinese-made articles purchased by foreign embassies (consulates) in China and their diplomats, representative offices of international organizations in China and their officials.

the above "export" refers to customs declaration and departure, and tax refund (exemption) refers to the refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, the borrowing and affiliated enterprises are not allowed to refund (exempt) tax. The above-mentioned "unless otherwise specified" means that the exported goods are duty-free goods listed in the tax law or goods whose export is restricted or prohibited.

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