China does not tax foreign exports. If yes, you can also apply for tax refund, but you must bring the customs declaration form, export sales invoice and other materials to declare. 1. Operation of export tax refund declaration process 1, confirmation period: refers to when+when to export, that is, the time limit for your declaration is May 6, 20 18, so you have to reapply next month, otherwise you can't leave. 2. Information import and processing of certified invoices: if the enterprise does not have certification equipment, it must be entered by the tax refund applicant, and only the invoice information certified by the tax authorities needs to be manually entered into the declaration system. As for the entry of detailed export declaration data, I won't introduce it in detail. Just enter the details of the exported products. 4. Data entry of purchase details declaration: the purchased material information should also be entered, so don't forget it. 5. Third check: 1. After entering the export details-approve; Second, after the purchase details are completed-approved; 3. After the above review is completed, we will do three correlation checks, as follows: (1) Correlation check between the quantity of purchased goods and the quantity of exported goods; (2) Check the exchange cost; (3) consistency check of declared data. You must wait for the audit to be completed before you can continue to the next step. These steps are also an essential part. Confirm the detailed application materials-pre-trial-formal application-print the application documents. Second, there is no tax refund. The export products that the state explicitly refuses to refund tax are: 1, exporting crude oil; 2. Foreign aid export products; 3. Products prohibited from export by the state; 4. Export enterprises purchase foreign-invested products for export; 5. Processing and assembling export products with supplied materials; 6, arms factory sales to the military system of export products; 7, the scope of military system export enterprises; 8. Diamonds processed by domestic or imported rough diamonds are directly exported or sold to foreign trade enterprises for export; 9. Products produced by Qilu, Yangzi and Daqing ethylene projects; 10, the product does not include tax; 1 1. Goods purchased in China and carried abroad by individuals will not be refunded for the time being. Three. Export tax rebate 1 required information. Customs declaration. Customs declaration is a document that import and export enterprises fill in when they apply for customs inspection and clearance when goods are imported or exported. 2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products. 3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost. 4. Notice of settlement or receipt of foreign exchange. 5. If the self-made products directly exported or entrusted by the production enterprise are settled on CIF basis, the export waybill and export insurance policy shall be attached. 6. An enterprise that processes re-exported products with imported materials shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, amount of imported materials and various taxes paid to the tax authorities. 7. Product tax certificate. 8. Proof that export income has been written off. 9. Other materials related to export tax rebate. According to the law, we can know that the declaration of export tax rebate is to submit an application to the tax authorities on a monthly basis to approve the refund or exemption of value-added tax and consumption tax after the goods are declared for export and sold financially.

Legal objectivity:

Article 50 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) is under any of the following circumstances, the taxpayer may apply for refund of the tariff within 1 year from the date of payment of the tax, and shall explain the reasons in writing to the customs, and provide the original payment voucher and relevant materials: (1) The goods for which the import tariff has been levied are returned and transported out of the country in the original state due to quality or specifications; (2) Goods for which export duties have been levied are returned to China as they are due to quality or specifications, and the domestic taxes refunded due to export are paid again; (3) Goods for which export duties have been levied have not been shipped for export for some reason, but have been declared for customs clearance. The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxpayer to go through the formalities for tax refund. Taxpayers shall go through the relevant tax refund procedures within 3 months from the date of receiving the notice. Where other relevant laws and administrative regulations stipulate that customs duties should be refunded, the customs shall refund customs duties in accordance with the relevant laws and administrative regulations.