【关注】@出口企业，出口发票应开具零税率还是免税？出口退税实务操作热点问答来啦

Core Viewpoint - The article discusses the procedures and regulations regarding the issuance of export invoices and the application of export tax refunds, specifically focusing on whether to apply a zero tax rate or an exemption for different types of exported goods [1][2][5]. Group 1: Export Invoice Issuance - Export invoices should be issued with a zero tax rate for goods eligible for export tax refunds that have a non-zero refund rate [1] - For goods with a zero refund rate that are exempt from tax, invoices should be issued as exempt [1] - If the goods have a zero refund rate but are subject to VAT taxation policies, the applicable tax rate should be selected when issuing the invoice [1] Group 2: Handling of Goods with Zero Export Tax Refund Rate - Goods subject to VAT exemption policies include specific items such as contraceptives, old books, software products, and certain jewelry containing precious metals [2] - Goods that fall under VAT taxation policies include those explicitly stated by the Ministry of Finance and the State Administration of Taxation as not eligible for export tax refunds [2][3] Group 3: Export Goods Classification - Export goods may be classified based on their export tax refund status, which can either be marked as "prohibited from export or not eligible for tax refunds" or "exempt" [5] - The classification affects whether the goods are treated as subject to domestic sales tax or exempt from tax [5] Group 4: Export Tax Refund Rate Inquiry - Export enterprises can check the export tax refund rates by logging into the national unified electronic tax bureau and navigating to the public inquiry section [7] Group 5: Currency Exchange Rate for Export Invoices - When issuing export invoices, enterprises must convert sales amounts into RMB using the exchange rate published by the foreign exchange administration on the day of customs export or the first day of the month [8]