Export rebates (exemption), referred to as the export tax rebate, its basic meaning is the refund of export products, domestic production and circulation in the actual payment of the product tax, value added tax, business tax and special consumption tax. Export tax rebate system is an important part of national revenue. Mainly through the refund of export tax rebate exports to balance domestic taxes already paid the tax burden on domestic products, so that the cost of their products not included into the international market and foreign products to compete under the same conditions, thereby enhancing competitiveness and expand exports foreign exchange.
