Can import and export companies refund taxes?

Whether the tax refund can be granted depends mainly on several conditions, not whether it is the manufacturer. First of all, the goods you export must be directly supplied by the manufacturer, and then the manufacturer directly issues the VAT invoice. If the invoice issued by a commercial trading company cannot be refunded, no matter what unit it is, the ordinary invoice cannot be refunded. Secondly, foreign exchange payments must have been received and written off.