If a company is established abroad by investing in goods and equipment, can the goods and equipment used for these investments enjoy tax refund?

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on the Policies of Value-added Tax and Consumption Tax on Exported Goods and Services (Caishui (2012) No.39), foreign investment is regarded as export and can enjoy export tax rebate. It turns out that for the business of overseas physical investment, the export declaration adopts the "general trade" supervision mode. On September 20 17, the General Administration of Customs issued the Announcement on Increasing the Code of Customs Supervision Mode (Announcement No.4 1), which stipulated that from September 20 17, it would be 18. However, in practice, as this is a newly added supervision method, the customs has not transmitted the information of the customs declaration form to State Taxation Administration of The People's Republic of China in this way, so the export enterprises will encounter uneven information when checking the tax refund data, and they need to wait until this problem is solved before applying for tax refund. Foreign trade enterprises that purchase goods and equipment for export shall apply for tax refund according to the tax exemption method; If the goods and equipment produced by the production enterprise are exported or directly purchased (deemed as self-produced), the tax refund shall be handled in accordance with the tax exemption method. In addition, according to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.30, foreign investment business does not need to receive foreign exchange.