Tax refund means that for some reason, the tax authorities will refund the tax paid to the original taxpayer according to the prescribed procedures. It mainly includes: (1) various symptoms caused by work mistakes. (2) Policy tax refund. Due to the change of tax policy. (3) Tax refund for other reasons. Tax Refund Procedure: Taxpayers apply to the tax authorities for tax refund, which will be handled according to different situations after approval. 2065438+08 2065438+08108 People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China presided over the the State Council executive meeting to determine measures to improve the export tax rebate policy and speed up the tax rebate process, reduce the burden on enterprises and maintain the steady growth of foreign trade.