According to the provisions of the "Notice on Issues Concerning Tax Refunds for Exported Products Treated as Self-produced Products" (Guo Shui Han [2002] No. 1170),

1. Exports purchased by manufacturing enterprises Products that meet the following conditions at the same time can be treated as self-produced goods for tax refund.

(1) The name and performance are the same as the products produced by the company;

(2) Use the registered trademark of the company or the trademark provided to the company by a foreign businessman;

(3) Export to foreign businessmen who import the company’s self-produced products.

2. If the products purchased by a manufacturing enterprise for export are matched with the products produced by the enterprise, if they are exported to foreign businessmen who import the products produced by the enterprise and meet one of the following conditions, they can be regarded as self-produced. Product tax refund.

(1) Tools, parts and accessories used to repair self-produced products exported by the enterprise;

(2) Without being processed or assembled by the enterprise, they can be directly exported after export Combined with the company's own products to form a complete set of products.