Export tax rebate (Export, exempt, Export Rebates) tax, referred to as export tax rebates, its basic meaning is to return the export goods in the domestic production and distribution links actually paid value-added tax, consumption tax. The export tax rebate system is an important component of a country's taxation. The export tax rebate is mainly to balance the domestic tax burden on exported goods by returning domestic taxes, so that domestic products enter the international market at a tax-free cost, and compete with foreign products under the same conditions, thereby enhancing competitiveness and expanding exports. Earned foreign exchange.