Tax Policy Overview - The article discusses the exemption of value-added tax (VAT) for export enterprises that do not produce their own goods, allowing them to deduct corresponding input tax from their payable VAT, with any unclaimed portion refundable [4][5]. - Non-producing export enterprises are also exempt from VAT, with the corresponding input tax refunded [5]. Calculation Methods - The article outlines different calculation formulas for VAT exemption and refund: 1. For producing enterprises, the current payable tax is calculated as: Current Payable Tax = Current Output Tax - (Current Input Tax - Current Non-Exempt Tax) [6]. 2. The current refundable tax is calculated based on the offshore price of exported goods and the applicable tax rates [6]. 3. The conditions for refund and exemption amounts are specified based on the end-of-period tax credits [6]. Taxpayer Credit Management - The article introduces the "Taxpayer Credit Management Measures," effective from July 1, 2025, aimed at promoting taxpayer integrity and compliance with tax laws [12]. - The measures apply to enterprises engaged in production and business operations, with individual businesses able to voluntarily apply for management under these measures [14]. Information Collection - Tax authorities will collect credit information from taxpayers, including basic credit information, internal tax data, and external evaluations [16]. - The evaluation of taxpayer credit will be based on annual scoring and direct classification methods, with scores starting from 100 for compliant entities [17]. Evaluation Cycle and Repair Mechanism - The evaluation cycle for taxpayer credit is one calendar year, with new entities or those with significant credit issues excluded from the current evaluation [19]. - There are provisions for credit repair and re-evaluation for entities that have experienced credit issues, allowing them to apply for repair under specific conditions [20].

Core Viewpoint - The article discusses the calculation methods for export tax refunds and exemptions, focusing on the criteria and conditions for cross-border e-commerce enterprises to apply for these tax benefits. Group 1: Tax Refund Calculation - The current tax refund amount is calculated based on the current exempt purchase price of raw materials multiplied by the export goods tax refund rate [2] - The tax basis for VAT refunds on exported goods is the actual Free on Board (FOB) price [3] - For goods processed and exported, the tax basis is determined by the FOB price minus the amount of customs bonded imported materials included in the exported goods [4] Group 2: Conditions for Cross-Border E-Commerce Enterprises - Cross-border e-commerce export enterprises must meet four conditions to apply for VAT and consumption tax refunds: they must be general VAT taxpayers, have registered for export tax refunds, have customs export declarations, and ensure that the export goods are received within the refund application period [15][17] - The tax basis for VAT refunds on exported goods is the amount specified on the VAT special invoice or the customs import VAT payment certificate [7][8] Group 3: Specific Cases and Examples - For foreign trade enterprises exporting goods (excluding commissioned processing and repair goods), the tax basis for VAT refunds is the amount indicated on the VAT special invoice for purchased export goods [7] - In cases of commissioned processing and repair goods, the tax basis is the processing and repair fees indicated on the VAT special invoice [8]