(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.
Four, the production enterprise commissioned to process the recovered products, and meet the following conditions, can be regarded as self-produced products for tax refund.
(1) It must have the same name and performance as the products produced by this enterprise, or the products produced by this enterprise are further processed and recycled;
(2) export to foreign businessmen who import their own products;
(3) The entrusting party shall implement the financial accounting system of the production enterprise;
(4) The entrusting party and the entrusted party must sign the entrusted processing agreement. The main raw materials must be provided by the entrusting party. The trustee does not advance the funds, but only collects the processing fee and issues a special VAT invoice for the processing fee (including the supplementary materials).