The clothing export tax rebate rate of 202 1 is 13%. The tax refund amount is equal to the VAT invoice amount divided by 1 plus the VAT rate multiplied by the export tax rebate rate. This basic formula is the basic formula of export tax rebate, and the export tax rebate can be easily calculated directly according to this formula. Therefore, if an enterprise wants to avoid tax by means of export tax rebate, it can directly understand this basic calculation formula. After the products of an enterprise are exported, the tax authorities shall handle the tax refund for the enterprise according to the input tax of the exported goods. Due to tax relief and other reasons, the input tax amount of goods is often not equal to the actual tax amount. If the tax refund is made according to the input tax amount of export goods, it will cause the problem of less levy and more refund, so there is an export tax rebate rate to calculate the tax rebate ratio of export goods.

Article 25 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), if the export goods are subject to tax refund (exemption), the taxpayer shall go through the export formalities with the customs, and report the tax refund (exemption) of the export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption); Domestic units and individuals that sell labor services and intangible assets across borders are within the scope of tax refund (exemption), and shall report to the competent tax authorities for tax refund (exemption) on schedule. The specific measures shall be formulated by the competent departments of finance and taxation of the State Council. If the export goods are shipped or returned after the tax refund, the taxpayer shall pay the tax refund according to law.