At the same time, enterprises that do not meet the above conditions generally do not apply for tax refund registration for export enterprises. Be sure to understand the four time limits of export tax rebate. When handling export tax refund, export enterprises should pay special attention to the declaration procedure and time concept to avoid losses. Export enterprises should pay attention to four time limits when handling export tax refund: First, "30 days". After purchasing export goods, foreign trade enterprises should promptly ask suppliers for special VAT invoices or ordinary invoices, which belong to anti-counterfeiting and tax-controlled VAT invoices, and must go through the authentication procedures within 30 days from the date of invoicing. The second is "90 days" Foreign trade enterprises must go through the formalities of export tax refund declaration within 90 days from the date of goods declaration and export, and production enterprises must go through the formalities of tax exemption declaration within 3 months from the date of goods declaration and export. The third is "180 days". The export enterprise must provide the local competent tax refund department with the verification form of export proceeds (excluding long-term foreign exchange income) within 180 days from the date of goods declaration and export. The fourth is "3 months". If the paper-based tax refund certificate for export goods of an export enterprise is lost or the contents are filled in incorrectly, it can be reissued or changed according to the relevant regulations. The export enterprise can apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period, and can postpone the declaration for three months after approval. General procedures for export tax refund and attached documents General procedures for export tax refund registration: 1. An enterprise that submits the relevant documents for examination and receives the registration form shall go through the tax refund registration of export enterprises within 30 days after obtaining the documents approved by the relevant departments to operate the export products business and the industrial and commercial registration certificate issued by the administrative department for industry and commerce. 2. After receiving the Tax Refund Registration Form for Export Enterprises, the accepting enterprise shall fill in the form according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials, and the tax authorities will accept the registration after examination. 3. Issuing the Registration Certificate of Export Tax Refund The tax authorities shall issue the Registration Certificate of Export Tax Refund to the enterprise after receiving the formal application of the enterprise and examining and approving it according to the prescribed procedures. 4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. Two. Export tax rebate attached information 1. Customs declaration form. Customs declaration form is a document filled in by import and export enterprises when goods are imported or exported to customs for inspection and clearance. 2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products. 3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost. 4. Foreign exchange settlement memo or foreign exchange receipt notice. 5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy. 6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost amount and various taxes paid to the tax authorities. 7. Product tax certificate. 8. Proof that export income has been written off. 9. Other materials related to export tax rebate. Under what circumstances can I apply for export tax rebate?