The tax refund (exemption) for the export goods shall be carried out at the entrusting party, and the calculation method and calculation basis shall be based on the calculation method and calculation basis applicable to the entrusting party.
(1) The domestically-produced enterprises that are import and export management rights that are general taxpayers of value-added tax and the goods that are entrusted to export by foreign-invested enterprises established after December 31, 1993 are calculated in the same way as the goods that are self-exported, according to the tax authorities. The methods determined by different situations are calculated according to the “exemption, offset, refund†tax or “first levy†tax;
(2) The domestically-produced enterprises that are not subject to import and export management rights of the VAT general taxpayers shall be subject to the calculation of the “first levy and back†tax method;
(3) The goods exported by small-scale taxpayers entrusted by agents shall be exempt from VAT and consumption tax, and their input tax amount shall not be deducted or refunded;
(4) The goods entrusted by enterprises, such as commerce, materials, supply and marketing, foreign trade, industry and trade with import and export management rights, the amount, unit price and export quantity and related tax refunds based on the special invoices for value-added tax (special tax receipts) for purchased goods. Rate calculation.
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