Legal analysis: there are two types of goods exported by production enterprises that meet the tax refund conditions: 1: it is stated that the goods exported by production enterprises can be directly exempted from tax refund, indicating that the production enterprises are 74 enterprises listed in Annex 5 of Caishui No.201239; The other is a general production enterprise, which usually has to export its own goods to get a tax refund. However, if some of the purchased goods meet the conditions of being regarded as self-produced, they can also get tax refund according to the exemption amount.

Legal basis: Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Export Goods.

1. If the products purchased by a production enterprise meet the following conditions at the same time, they can be treated as self-produced goods for tax refund.

(1) The products produced by this enterprise have the same name and performance;

(two) the use of the registered trademark of the enterprise or the trademark provided by foreign investors for the use of the enterprise;

(3) Export to foreign businessmen who import their own products.

2. Products purchased and exported by a production enterprise that are consistent with the products produced by the enterprise and exported to foreign businessmen who import the products produced by the enterprise can be regarded as self-produced products for tax refund if they meet one of the following conditions.

(1) Tools, spare parts and accessories for maintaining the self-produced products exported by the enterprise;

(two) without the processing or assembly of this enterprise, it can be directly combined with its own products to form a complete set of products after export.

Three, who meet the following conditions at the same time, the tax authorities in charge of export tax rebate can be identified as members of the group, and the products produced by the group company (or general factory, the same below) can be treated as self-produced products for tax refund (exemption).

(a) approved by the competent department of the government at or above the county level as a member of the group company or a production enterprise controlled by the group company;

(two) the group company and its member enterprises all implement the financial accounting system of the production enterprise;

(3) The group company must submit the certification materials of relevant member enterprises to the tax authorities in charge of export tax refund.