Operation flow of tax refund for production and export: general taxpayer qualification filing-import and export filing-opening foreign currency account-tax refund filing-tax bureau verifying production capacity and financial accounting capacity of production site-purchasing raw materials to obtain input invoice and certification deduction-customs declaration logistics-foreign exchange collection-tax refund declaration-tax refund to be approved by tax bureau.

The list of materials mainly used is as follows:

1, customs declaration,

2. Export sales invoice,

3. Purchase invoices,

4. Foreign exchange settlement tax bill or foreign exchange receipt notice,

5. If the self-made products directly exported or entrusted by the production enterprise are settled on the basis of CIF, the export goods waybill and export insurance policy shall also be attached.

6. Enterprises engaged in the re-export of imported materials shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, amount of imported materials and amount of various taxes paid to the tax authorities.

7. Product tax certificate,

8. Certificate of verification of export proceeds,

9. Other materials related to export tax rebate.