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First, the requirements of the enterprise
1. Central and local foreign trade enterprises, industrial and trading companies and some industrial production enterprises that have the right to operate foreign trade and undertake the task of foreign exchange earning by the state, with the approval of the competent economic and trade department, have independent foreign export management rights.
2. The enterprises entrusted to export mainly refer to enterprises that have export management rights and are export agents and enterprises that undertake export profits and losses.

Second, the product requirements
      Scope of tax rebate products: Products exported from mainland China, except those that are not refundable by the state, are exempted from taxes and exempted from taxes that are subject to tax, product tax, and consumption tax.

Must have three conditions
1. Products of product tax, value-added tax and special consumption tax.
2. You must declare your departure. The so-called export is the output gateway. This is one of the main criteria for distinguishing whether a product belongs to a tax refundable export product. The export customs declaration and export sales invoices stamped with the customs inspection stamp shall prevail.
3. Export sales must be made financially.

Third, the country does not allow tax rebates
1. Exported crude oil;
2. Foreign aid exports;
3. Products prohibited by the state from exporting;
4. Export enterprises acquire products for exporting foreign investment;
5. Export products for incoming processing and incoming assembly;
6. Export products sold by the military factory to the military system;
7. The scope of enterprises exporting military systems;
8. Export or sale of diamonds processed by domestic or imported raw diamonds by diamond processing enterprises to foreign trade enterprises;
9. Products produced by Qilu, Yangzi and Daqing three ethylene projects;
10. Products that do not include tax;
11. Goods purchased by individuals and brought out of the country are not refundable.