外贸企业从小规模纳税人购进的货物出口，取得专票可以退税吗？

Core Viewpoint - Export enterprises can apply for export tax refunds when purchasing goods from small-scale taxpayers and obtaining special invoices, following specific guidelines for determining the applicable tax refund rate [2][4]. Group 1: Export Tax Refund Eligibility - Export enterprises can apply for tax refunds on goods purchased from small-scale taxpayers, as per the regulations outlined in the notice from the Ministry of Finance and the State Administration of Taxation [2]. - The refund rate for exported goods purchased from small-scale taxpayers is determined by the lower of the tax rate on the special invoice and the export tax refund rate [2][4]. Group 2: Determining Applicable Tax Rates - To determine which tax rate is lower, enterprises can check the export tax refund rate through the State Administration of Taxation's "Export Tax Refund Rate Library" or local electronic tax offices [2][4]. - An example illustrates that if the export tax refund rate is 9% and the special invoice tax rate is 3%, the applicable refund rate would be 3% based on the lower rate principle [4]. Group 3: Submission Considerations for Tax Refunds - When submitting tax refund applications, enterprises must manually adjust the tax rate in the refund declaration system to 1% or 3% if the special invoice tax rate is lower; otherwise, the system may flag discrepancies [6].