The core principle of China's export tax rebate policy is "refund as much as has been levied," aiming to enable Chinese export products to compete in the international market at a cost excluding taxes, in compliance with WTO rules. This policy primarily refunds the Value-Added Tax (VAT) and Consumption Tax already paid on exported goods during domestic production and circulation processes.
The policy is not a one-size-fits-all approach; instead, it sets differentiated rebate rates for different commodities based on the national macroeconomic and industrial guidance. High value-added and high-tech products typically enjoy full rebates or even higher support, while restrictions are imposed or no rebates are granted for products that are "highly energy-consuming, highly polluting, and resource-intensive", thereby optimizing the export structure.
In practice, tax authorities employ measures such as categorized management, paperless declarations, and streamlined procedures to enhance efficiency and accelerate the return of funds to businesses. This significantly reduces costs for export enterprises, strengthens their price competitiveness and risk resilience, making it a key lever for stabilizing foreign trade growth and promoting industrial upgrading.