The concept of export tax rebate: export product tax rebate (exemption), referred to as export tax rebate, that is, the tax refund (or exemption) for export goods that have been declared and left the border. The tax authority shall, in accordance with the relevant provisions of the domestic tax law, return the domestic value-added tax or consumption tax and other indirect taxes and taxes that have been paid in the production and circulation of the exported goods to the exporting enterprise. The purpose of export tax rebate is to avoid international double taxation of domestic export products, so that export products can leave the country's customs at a price excluding tax or less tax, so as to ensure the competitiveness of export products.

Conditions for export tax rebate goods:

The goods must be within the scope of value-added tax and consumption tax collection; the goods must be declared for departure from the country; the goods must be financially processed for export sales; the goods must have been collected and written off.