1, your domestic company received US dollars from Vietnam. As long as your company has a foreign exchange quota, it is naturally acceptable.

2. Pay to offshore account, a domestic factory. This payment procedure can also be fully implemented without any problems. Offshore account itself is an offshore account, so it is very convenient to receive and pay foreign exchange.

3. Can domestic factories get tax refund? This is OK, because as long as the factory issues a VAT invoice, then offshore account transfers the foreign exchange to the factory account, and the factory writes off the foreign exchange settlement, then the tax refund can be handled smoothly, because offshore account's qualification belongs to an overseas account, and there is no difference between an overseas account and a Vietnamese direct payment to the factory.