China's top ten commodities exported to the United States.

According to the total export price, the top 10 commodities exported by China are: 10, automobiles; 9. steel; 8. Plastics and plastic products; 7. Clothing-non-knitted; 6. Clothing-knitwear; 5. footwear; 4. furniture; 3. toys; 2. Power generation equipment; 1, electrical machinery and equipment.

Commodity export tax rebate is value-added tax, and enterprises have to pay various taxes to the state in the production process, and value-added tax is one of them. If the goods are to be exported, the state will refund part of the tax, which is the export tax rebate.

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The specific quantity is divided according to the types of goods. If the policy supports the export of this kind of goods, it will be refunded more (VAT), and sometimes it can be fully refunded. If the support is average, then retreat less.

Commodities enjoying export tax rebate can apply for tax rebate to the tax authorities with the customs certificate. The tax rebate is refunded by a percentage, which is called the export tax rebate rate. The lower the tax rebate rate, the heavier the cost burden of enterprises. On the contrary, the stronger the competitiveness of enterprises. Export enterprises are divided into six grades: A, B, C, D, E and F, and different export tax rebate management measures are implemented for enterprises of different grades. The state macro-controls enterprises by adjusting the export tax rebate rate. This is also a very important policy for export enterprises. In addition, many tax fraud cases are also aimed at defrauding export tax rebates.

The inspection of import and export commodities is carried out by specialized inspection institutions using various inspection methods and experiences. Inspection of import and export commodities is to ensure that import and export commodities meet the requirements of trade contracts and other contracts, enhance the competitiveness of commodities in the international market, prevent the export or import of inferior commodities with dangerous pests and diseases, and safeguard the legitimate rights and interests of both trading parties and the national reputation.

China's import and export commodity inspection was first set up by Britain, the United States and other countries at the coastal trading port of China, which manipulated and controlled the import and export commodity inspection in China. 1929 Since March, the Kuomintang government has set up commodity inspection bureaus in Shanghai, Hankou, Qingdao, Tianjin, Guangzhou, Chongqing and other places to conduct statutory inspections on some traditional export commodities, but the notarization and appraisal business is still manipulated by foreign countries.

The certificate issued by the commodity inspection bureau is not recognized internationally and can only be used for customs clearance in China. After the establishment of People's Republic of China (PRC), private notary firms and inspection companies at home and abroad were banned, commodity inspection bureaus were established, and branches were set up at various ports. The Commodity Inspection Bureau is a comprehensive inspection and appraisal institution established by the state, which is responsible for implementing statutory inspection, uniformly supervising and managing the inspection of import and export commodities, and handling various foreign trade notarization and appraisal businesses as an independent third party.

China commodity inspection certificate has been generally accepted by all countries in the world, and it has become a legally binding document in international trade, such as delivery, settlement of payment, bank negotiation, tariff calculation, dispute settlement and claim arbitration.