Export tax refunds are made by the State Tax Bureau of the company's jurisdiction, and the refunds are for VAT paid on domestic purchases and VAT paid to customs on imports, but not for customs duties and consumption taxes paid on imports. The VAT rate for most domestic industrial products is 17%, and 13% or lower for agricultural products, and the rate for small-scale taxpayers issuing VAT invoices is 3%, and the tax refund will be calculated by the IRS according to the export tax refund rate and the tax rate on the VAT invoice submitted by you, and the tax will be refunded within one month to six months after the submission of the enterprise. Therefore, even if the export tax rebate rate for some goods is 17%, if the tax rate on the VAT invoice is 3%, the IRS can only refund you 3 points at most. In addition, ordinary VAT invoices do not give you a refund.
