According to the reform of foreign exchange system, the export tax rebate documents have also changed accordingly. According to the current implementation of the exchange reform, the collection of documents mainly refers to the customs declaration form and tax refund form issued by the customs. In addition, according to the provisions of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 12 No.24 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.201312, a production enterprise shall provide the following information to the competent tax authorities when applying for VAT exemption and refund:
(1) Summary of tax exemption, tax credit and tax refund declaration and its schedule;
(2) Information form of tax refund exemption application;
(3) The declaration list of tax exemption for export goods of production enterprises;
(4) Electronic data officially declared for tax refund (exemption) of export goods;
(5) The following original documents:
1. customs declaration form for export goods (only used for export tax refund, except for those not specified below) (export enterprises in bonded areas can provide the Record List of Goods Leaving People's Republic of China (PRC) Bonded Zone and China Customs (hereinafter referred to as the Record List of Goods Leaving the Zone, the same below);
2. Export invoice;
3. For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided;
4. Other materials required by the competent tax authorities.