Method 1. When the fabric is sold to the processing factory, the processing factory will issue a finished product invoice, and the price in the invoice already includes the fabric, so the export tax rebate will be declared normally.

Method two. When buying fabrics, there is a VAT invoice, and the fabrics are processed into finished products by the factory. When the factory issues the processing fee invoice and enters it into the tax refund system, the processing fee is entered as the finished product, the quantity of fabric or accessories is recorded as 0, and the remarks are marked with WT+ fabric commodity code.

The commodity tax rebate rate of clothing fabrics is 16%, so there is no difference between the tax rebate rate of accessories and finished products.