Legal analysis: small-scale taxpayers can export tax rebates. Small-scale taxpayers cannot enjoy tax refund. Only ordinary taxpayers can enjoy tax refund. Foreign trade companies can purchase goods from small-scale taxpayers and export them, and then apply for tax refund. But there is a premise that small-scale taxpayers must go to the tax bureau to issue them. According to the current policy, taxpayers who issue or apply for issuing special VAT invoices by themselves should calculate and pay VAT on the taxable behavior corresponding to the special VAT invoices issued by them. It is clear in the announcement that if the monthly sales of small-scale taxpayers do not exceed 6,543,800 yuan (if 654.38+ 0 quarters are 654.38+0 tax periods, the quarterly sales do not exceed 300,000 yuan), the tax paid by issuing special VAT invoices in the current period is VAT.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.