according to the notice of State Taxation Administration of The People's Republic of China on doing a good job in export tax refund (exemption) during the prevention and control of pneumonia infected by novel coronavirus (No.28 [22] of the General Tax Letter), during the prevention and control of the epidemic, the export tax refund business that needs to be verified on the spot is handled in three situations:

1. If the enterprise declares the tax refund (exemption) business for the first time, the accumulated tax refund (exemption) should be declared. If the accumulated declared tax refund (exemption) exceeds the limit, the part exceeding the limit will not be refunded (exempted) for the time being.

it should be noted that the scope of the first declaration of export tax refund (exemption) includes: the first declaration of tax refund (exemption) by foreign trade enterprises; The production enterprise declares tax refund (exemption) for the first time; Foreign trade comprehensive service enterprises declare tax refund (exemption) for the first time; A production enterprise that entrusts a tax refund agent but fails to make an on-the-spot inspection for the first time; Taxpayers declare tax refund (exemption) for the first time after changing the tax refund (exemption) method.

the limit standard for the cumulative tax refund (exemption) is: foreign trade enterprises (including foreign trade comprehensive service enterprises to declare their own export business) 1 million yuan; The production enterprise is 2 million yuan; The production enterprise entrusted with the tax refund is 1 million yuan. Where a taxpayer changes the tax refund (exemption) method, it shall be determined according to the above standards according to the changed enterprise type. In case of special circumstances, the provincial tax authorities may raise the quota standard as appropriate.

2. Other export tax rebates (exemptions) that can only be processed after on-the-spot verification in accordance with the current regulations, except for export enterprises whose management categories are Class IV and cases where suspected tax fraud cannot be ruled out after examination, can be implemented by referring to Class I with the consent of the provincial tax authorities.

3. The export enterprises with the management category of Category IV and the export tax refund (exemption) declaration that can't be ruled out for suspected tax fraud after examination, after being confirmed by the person in charge of the tax authorities at the same level, can temporarily not carry out on-the-spot verification, and the corresponding tax refund (exemption) will not be processed for the time being.

therefore, the tax authorities will determine how to deal with it according to the specific situation of the enterprise.