Core Viewpoint - The article discusses the significance of trade terms in international trade, particularly how they affect the export tax rebate claims of manufacturing enterprises [1][8]. Group 1: Definition of Trade Terms - Trade terms, also known as trade conditions or price terms, are standardized definitions used in international trade, governed by the "Incoterms" [3][4]. Group 2: Commonly Used Trade Terms - The latest version of the "Incoterms" includes four main trade terms: FOB (Free On Board), CFR (Cost and Freight), CIF (Cost, Insurance and Freight), and EXW (Ex Works) [4]. - FOB indicates that the seller is responsible for delivering goods to the buyer's designated port and placing them on the buyer's ship, with all subsequent costs borne by the buyer [5]. - CFR requires the seller to pay for the costs and freight necessary to bring the goods to the designated port, with risk transferring to the buyer once the goods cross the ship's rail [6]. - CIF entails that the seller must cover the costs, freight, and insurance to transport the goods to the destination port [7]. - EXW means the seller only needs to make the goods available at their premises, with all responsibilities and costs thereafter falling on the buyer [7]. Group 3: Trade Terms and Export Tax Rebate Claims - The export tax rebate claims for manufacturing enterprises are based on the actual FOB price of the exported goods, as specified in the relevant tax regulations [9]. - Different trade terms must be converted to FOB for the purpose of export tax rebate claims, as outlined in a summarized table provided in the article [9][10].