(1) Review whether the documents and materials provided by the export enterprises are complete, legal and effective;

(2) Check whether the contents of photocopies of various materials provided by export enterprises are consistent with the original, whether the photocopies are marked with words consistent with the original and signed by the export enterprises, and return the original to the taxpayer after verification;

(3) Check whether the Application Form for Domestic Sales Certificate of Export Goods is complete and accurate, whether the contents filled in are consistent with the relevant contents of the special VAT invoice and the tax payment certificate of returned export goods, whether there are multiple lines of information on purchased goods on the VAT invoice, and whether the signature is complete;

(4) Check whether the calculation of deductible tax is accurate;

(5) If the paper materials are incomplete or the contents filled in are not in conformity with the provisions, the export enterprises shall be informed to make corrections or re-fill them at one time.

(6) If the paper materials meet the requirements, the relevant information of the Application Form for Domestic Sales of Exported Goods shall be accurately entered (or read) into the export tax rebate audit system for audit.

Step 2 agree

If it is approved, print the Certificate of Export Goods for Domestic Sale, sign the review opinions, submit it to the approver for signature (or seal), affix the official seal (or special business seal), and return 1 to the applicant.

3. Data archiving.

Extended data:

China tax refund management mainly includes:

① Policy management. To apply for tax refund, the state's economic and tax policies must be implemented. Tax authorities should set up necessary functional management institutions accordingly, establish a strict tax refund examination and approval system, and control policy barriers.

② Registration management. When applying for tax refund, a taxpayer shall submit an application report for tax refund to the local tax authorities in accordance with the provisions of the relevant national tax refund management system, and the tax authorities shall handle the tax refund registration.

③ Audit, supervision and management. The tax authorities should carefully examine the application report for tax refund, verify the certification documents provided by taxpayers, the reasons for tax refund, the scope of tax refund, the validity period of tax refund, the quantity and amount of tax refund products, the tax refund rate and the legality and authenticity of tax refund calculation, and earnestly strengthen the internal coordination and supervision of tax authorities in accordance with the provisions of the state on tax refund approval procedures and examination and approval authority. This is the key link of tax refund management.

④ Ending liquidation management. According to the regulations of China's export tax rebate management system, after the end of the year, it is necessary to conduct a comprehensive and thorough inspection and liquidation of the export tax rebate handled by taxpayers in the previous year; At the same time, the tax authorities themselves should sum up the experience of tax refund management, improve the tax refund management system and further improve the management level.

Baidu Encyclopedia-Export Tax Refund Certificate