Export products of foreign trade enterprises are tax-free and non-refundable, which usually means that the state exempts export products from value-added tax, but does not refund the value-added tax already paid. This is part of China's foreign trade export tax policy, which aims to encourage enterprises to expand their exports and improve their international competitiveness.

According to China's tax law, export products of foreign trade enterprises are exempt from value-added tax, but the input value-added tax paid for purchasing raw materials and production equipment shall not be deducted from the output tax, nor shall it be refunded. This means that although foreign trade enterprises don't need to pay VAT when exporting products, they can't get a refund of paid VAT.

It should be noted that the tax exemption and refund policy for export products of foreign trade enterprises is only applicable to export products that meet the requirements of the state. Please refer to relevant laws, regulations and policy documents for specific scope and conditions. In addition, when exporting products, foreign trade enterprises also need to abide by the relevant customs declaration, inspection and foreign exchange management regulations.

To sum up, the export products of foreign trade enterprises are exempt from value-added tax, and the paid value-added tax will not be refunded.

Legal basis:

People's Republic of China (PRC) Customs Law

Articles 53 and 62

Goods and articles that are allowed to be imported and exported shall pay customs duties according to law; After the release of import and export goods and inbound and outbound articles, if the customs finds that the tax is undercharged or omitted, it shall pay back the tax to the taxpayer within 1 year from the date when the goods and articles are released.