For export of outsourced supporting products, those who meet the corresponding conditions can enjoy export tax rebates. The State Administration of Taxation's "Notice on Several Issues Concerning Export Tax Refunds" (Guoshuifa [2000] No. 165) stipulates that starting from December 22, 2000, the following products that are self-operated or entrusted to be exported by manufacturing enterprises (including foreign-invested enterprises), Tax refunds (exemptions) can be given as if they were self-produced products:

(1) Outsourced products have the same name and performance as the products produced by the company, and use the company's registered trademark;

(2) Outsourced products for export that are matched with the products produced by the enterprise;

(3) Acquisition of members of group companies (or main factories) approved by the tax authorities in charge of export tax refunds Products of the enterprise (or branch factory);

(4) Products entrusted for processing and recovery.