Category B enterprises generally refer to export enterprises that have complete account books and other aspects, and have passed the guidance period. As long as they collect all the documents, enter the declaration, and collect all the information, they can get a tax refund. Document input is represented by B

Category C enterprises are enterprises in the tutoring period or enterprises whose management by all parties has not reached B level. The actual performance is that in addition to meeting the requirements of Category B enterprises, the export declaration form must also be subject to foreign exchange verification. Tax can be refunded only after sale. Document input is represented by B and H.