According to the regulations, the tax refund must be declared within 90 days after the customs declaration date. Those who fail to declare the tax refund after the expiration shall be regarded as domestic tax payment. If the documents are incomplete at that time, the submission can be postponed.
3. The tax refund is mainly domestic value-added tax, so the amount of tax refund is based on the amount on the special invoice for domestic purchase of value-added tax. For example, for an invoice with sales of 100, input tax of 17 and total amount of1kloc-0/7 yuan, if the tax refund rate is 13%, the tax refund will be 65438.