According to Announcement No.30 of State Taxation Administration of The People's Republic of China (20 13) and Caishui (2020) No.2, all the goods for which export tax rebate has been declared must be collected in April of the following year or cannot be collected. Those who fail to collect all foreign exchange within the time limit or fail to handle foreign exchange collection shall continue to enjoy tax refund after the time limit.

Therefore, for the goods exported in 20021and declared for tax refund, it is necessary to collect all foreign exchange before the deadline of declaration in April 2022 (April 20). If the foreign exchange has not been collected, which meets the 9 categories of foreign exchange not collected listed in Annex 3 of Announcement No.30 of State Taxation Administration of The People's Republic of China, it is necessary to prepare proof materials before the deadline of the declaration period, and declare the foreign exchange not collected (declaration operation of foreign exchange not collected: how to declare the foreign exchange received and not collected by the new export tax rebate declaration system). For those who have declared the tax refund but failed to collect all foreign exchange or declare the unpaid foreign exchange before the deadline, the original tax refund shall be offset and the tax refund shall be declared again when all foreign exchange has been collected or declared the unpaid foreign exchange; If the tax refund is not declared within the time limit (before 4.20), if the tax refund is declared within the time limit (that is, if the tax refund is declared within the time limit), all foreign exchange receipts or unpaid foreign exchange receipts must be declared in accordance with Annex 3 of Announcement No.30..