According to "the Ministry of Finance and the State Administration of Taxation on the restoration of VAT policy notice" (Taxation on fertilizer 2015 No. 97) article second: chemical fertilizer export refund (Exemption) to cancel the tax of goods, is still in accordance with the "Ministry of Finance State Administration of Taxation on export goods and labor services value-added tax and consumption tax policy notice" (fiscal 2012 No. 39) regulations, the export is regarded as a domestic value added tax. Export date, the export date of the export goods declaration (export tax rebate special) on the date of the export. The export of chemical fertilizers, the application of the provisions of the first article of the notice.