Identification time limit
Foreign trade operators shall, within 30 days from the date of obtaining the registered export business qualification, go through the formalities for determining the export tax rebate with the national tax authorities in accordance with the regulations (production enterprises without export business qualification shall sign an export agency agreement).
Time limit for tax refund declaration
Foreign trade enterprises can make multiple declarations within one month, and production enterprises should make monthly declarations during the reporting period from 1 to 15.
Deadline for tax refund declaration
The first is the deadline for normal declaration. The first VAT declaration period of foreign trade enterprises is 90 days after the date of export declaration; The first tax exemption and tax refund declaration period is 90 days after the date of export declaration of the production enterprise.
The second is to extend the reporting period. If the tax refund cannot be declared within the prescribed time limit due to special reasons, the export enterprise may apply in writing to the tax refund authority for an extension of three months.
The third is the time limit for settlement and verification. After June 1 2008, the time limit for export enterprises to provide foreign exchange verification forms can be extended to 2 10 days after export, except for long-term foreign exchange collection.