1 Provisions on export tax refund, principle: Unless otherwise stipulated, the goods exported by enterprises with export operation rights (hereinafter referred to as "export enterprises") can be refunded or exempted from value-added tax and consumption tax after the goods have been declared for export and financial sales, and the relevant documents are submitted to the tax authorities for examination and approval on a monthly basis. Goods from the following enterprises are specifically allowed to be refunded or exempted from value-added tax and consumption tax: goods transported by foreign contracted engineering companies for overseas contracted projects; Goods used for external repair and repair by enterprises engaged in repair and repair business abroad; Ocean shipping supply companies and ocean shipping supply companies sell goods for foreign exchange to ocean shipping companies and ocean shipping companies. Mechanical and electrical products and building materials sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments; Goods purchased by enterprises at home and shipped abroad as foreign investment. The following export goods are exempt from value-added tax and consumption tax: goods that are re-exported after processing; Contraceptive drugs and appliances, used books; Cigarettes; Military products and military system enterprises export goods produced by military factories or allocated by military departments; Goods that are duty-free as stipulated by the state are not subject to tax refund. Provisions on tax exemption (refund) for export goods of foreign-invested enterprises shall be promulgated separately. Except for the re-export trade of raw materials approved by the state, the following export goods will not be refunded or exempted from value-added tax and consumption tax: crude oil; Foreign aid export goods; Goods prohibited from export by the state. Include natural bezoar, musk, copper and copper-based alloy, platinum, etc. Sugar. Goods purchased by export enterprises from small-scale taxpayers, whether domestic or export, shall not be deducted or refunded. However, considering that the following export goods account for a large proportion in exports and special factors in production and procurement, deduction or tax refund is allowed. Drawnwork, handicrafts, perfume oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin, paper products. The export of goods with high tax rate and precious goods shall still be carried out in accordance with the Notice of State Taxation Administration of The People's Republic of China and the Ministry of Foreign Economic Relations and Trade on Defining High Tax Rate and Tax Refund for Precious Products of Some Export Enterprises (Guo Shui Fa [1992] No.079) and other relevant regulations. Non-designated enterprises are not allowed to apply for high tax rates and export tax rebates for valuable goods. The value-added tax payable for export goods shall be calculated according to the input tax. The specific calculation method is as follows: if the export enterprise records the export goods into the inventory account and the sales account respectively, it shall calculate according to the input amount and tax amount listed in the special VAT invoice for the purchase of export goods. Enterprises that use the weighted average price to account for inventory and sales can also calculate according to the following formula according to goods with different tax rates: tax refund amount = quantity of exported goods × weighted average purchase price × tax rate. If an export enterprise deals in both domestic sales and export goods and its export goods cannot be accounted for separately, it should first calculate the output tax of domestic sales goods and then deduct the current input tax. Then calculate the tax refund amount of export goods according to the following formula: output amount × tax rate ≥ tax refund amount of unfinished input tax = output amount of unfinished input tax × tax rate.