I. Processing Flow of Enterprise Export Tax Refund Detailed operation flow of export tax refund: 1. Import and export trading companies log in to the electronic port law enforcement system, select the option of entering export proceeds, and apply after receiving the verification form; 2. Import and export trading companies need to apply for the Letter of Introduction for Export Enterprises based on the electronic port ic card (which needs to be stamped with the official seal of the enterprise) and get a paper verification form from the State Administration of Foreign Exchange; 3. Import and export trading companies log in to the electronic port law enforcement system, select the export foreign exchange collection option and click the port record to record the paper verification form; 4. Import and export trading companies go through customs declaration procedures; 5. Import and export trading companies need to collect special invoices for export commodities from the State Administration of Taxation; 6, import and export trading companies through the export tax rebate declaration software for data entry and print two tax-free declaration forms, respectively, submitted to the foreign exchange bureau and the exporting unit; 7. When presenting documents to enterprises, import and export trading companies need to choose the option of entering export foreign exchange collection through the electronic port law enforcement system; 8. Import and export trading companies need to print the registration form of verification information of export collection batches when reporting online; 9. Import and export trading companies need to provide the recovery date and write-off amount when writing off ICBC's export proceeds; 10. When an import and export trading company goes to the foreign exchange bureau for recovery and write-off, it needs to provide a write-off form, a customs declaration form, a write-off form stamped by icBC, an information registration form for write-off of export proceeds and an electronic port IC card; 1 1. Import and export trading companies enter the national tax system through online declaration, and enter statements and tax returns; 12. The import and export trading company uploads the tax exemption data in the tax refund and exemption declaration system for export goods to the national tax website; 13, the import and export trading company declares the tax refund (exemption) of export goods in the tax refund declaration system, and saves it in the U disk for later use after the declaration is successful; 14, the import and export trading company prepares export tax refund paper materials (see the back cover of export tax refund materials for details) and brings the USB flash drive to the IRS for declaration; 15, import and export trading companies and other national tax bureaus notified by telephone that they got a tax refund reply; 16, the import and export trading company and other national tax bureaus informed by telephone that they would bring the tax refund skin and the company's official seal to the national tax bureau to apply for tax refund; 17. This import and export trading company has gone through the formalities of tax refund. Will the bank transfer the treasury account to the company account within one week? Since then, the export tax rebate has been completed. Second, how to operate the tax-free declaration. First, according to the requirements of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Bulletin No.65 (20 13), "When exporting goods and services that are subject to the VAT exemption policy, export enterprises or other units will not submit the list of duty-free export goods and services and electronic data when they declare the VAT and consumption tax exemption to the competent tax authorities. The customs declaration form for export goods, legal and valid purchase vouchers and other materials kept by enterprises for future reference shall be compiled according to the date of export. " Therefore, the export tax rebate declaration system no longer needs tax-free entry declaration. Secondly, the general taxpayer's tax exemption declaration involves the following statements: the list of VAT tax exemption declaration, the attached information of VAT tax return (1), the attached information of VAT tax return (2) and the main table of VAT tax return.