Exporters who enjoy tax refunds (exemptions) for exported goods include foreign trade operators, manufacturing enterprises without export business qualifications entrusted with exports, and enterprises and personnel eligible for specific tax refunds (exemptions).

Foreign trade operators refer to legal persons, other organizations or individuals engaged in foreign trade operations who have completed industrial and commercial registration or other professional procedures in accordance with the law and have been granted export business qualifications by the Ministry of Commerce and its authorized units.

Among them, individuals (including foreigners) refer to registered individual industrial and commercial households, sole proprietorships or partnerships.

The above-mentioned specific tax refund (exemption) enterprises and persons refer to the enterprises and persons who can apply for tax refund (exemption) for exported goods according to relevant national regulations.

There are currently eight categories of export enterprises in my country that enjoy tax refunds (exemptions) for exported goods: The first category is foreign trade enterprises with import and export rights approved by the Ministry of Commerce and its authorized units, including foreign trade head offices and those established in other places. It is an independent accounting branch approved by the Ministry of Commerce with import and export rights.

For branches established by export enterprises in other places that do not have the right to operate import and export operations, they can be reported to the headquarters of the export enterprise to apply for tax refunds (exemptions) to the tax authorities responsible for export tax refunds.

Municipal (county) foreign trade enterprises that only provide sources of goods but have not obtained the right to operate import and export operations cannot apply for tax refund (exemption).

The second category is self-operated production enterprises and production-oriented group companies with import and export rights approved by the Ministry of Commerce and its authorized units.

As well as state-owned and collective production enterprises that implement the self-operated import and export rights registration system approved by the Provincial Department of Commerce.

The third category is industrial and trade enterprises with import and export rights approved by the Ministry of Commerce, group trading companies integrating production and trade, etc.

This type of enterprise has both the production function of export goods and the operation (trade) function of export goods.

In this regard, those who implement the financial system of foreign trade enterprises, have no production entities, and are only engaged in export trade business can apply for tax refund (exemption) according to the relevant regulations of the first category of foreign trade enterprises; those who have production entities and are engaged in export trade business, implement

If the financial system of industrial enterprises is in place, tax refunds (exemptions) may be handled in accordance with the relevant provisions of the second category of self-operated production enterprises.

The fourth category is foreign-invested enterprises.

The fifth category is manufacturing enterprises that entrust foreign trade enterprises to act as export agents.

The sixth category is Sino-foreign joint ventures and joint venture chain enterprises (hereinafter referred to as "commercial joint ventures") established with the approval of the State Council and enjoying the right to operate import and export operations. The scope of domestic goods for which tax refunds are allowed for self-operated export business shall be based on the export operations stipulated by the Ministry of Commerce.

scope execution.

The seventh category is enterprises that are specifically allowed to refund or exempt value-added tax and consumption tax.

Such enterprises include: (1) Companies that transport goods out of the country for use in overseas contracting projects.

(2) Enterprises that undertake repair and repair business externally.

(3) Foreign shipping supply companies and international transportation supply companies that sell goods to foreign ships and foreign national ships and collect foreign exchange.

(4) Enterprises that purchase goods domestically and ship them overseas as investments abroad.

(5) Enterprises that use foreign government loans or loans from international financial organizations to win bids for mechanical and electrical products through international bidding.

(6) Enterprises that use outbound equipment, raw materials and spare parts for overseas processing and assembly business.

(7) Enterprises that export goods using the Chinese government’s preferential foreign aid loans and joint venture and cooperation project funds.

(8) Enterprises that enjoy tax rebates for external compensation trade projects and barter trade, as well as trade with Hong Kong, Macao and Taiwan.

(9) Duty-free shops at exit ports managed by China Duty Free Products Company, a subsidiary of the National Tourism Administration.

(10) Domestic equipment purchased by foreign-invested enterprises within the total investment amount and in compliance with the national investment industrial policy catalog projects.

The eighth category is other forms of enterprises, including other organizations engaged in foreign trade activities and individuals (including foreigners) registered as individual industrial and commercial households, sole proprietorships or partnerships.