1, registration form of relevant certificates.

The enterprise shall, within 30 days after obtaining the documents approved by the relevant departments for handling export products and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises;

2. Declaration and acceptance of tax refund registration.

After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in it 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. After verification by the tax authorities, the registration shall be accepted;

3. Fill in and issue the export tax refund registration certificate.

After receiving the formal application of the enterprise, the tax authorities will issue the Export Tax Refund Registration Form to the enterprise after examination and approval according to the prescribed procedures;

4. Change or cancellation of export tax refund registration.

When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Foreign trade enterprises applying for export tax rebate must provide the following documents:

1, export goods tax refund (exemption) declaration form (in quintuplicate);

2, export goods declaration form (for export tax rebate);

3, export verification form (for export tax rebate);

4, export commodity sales invoice;

5. Special VAT invoice and tax payment book (for export goods);

6, export tax rebate goods purchase certificate declaration list;

7. List of goods declared for export tax refund;

8. Notice and list of certification results of special VAT invoices.

Legal basis: Article 50 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs.

Under any of the following circumstances, the taxpayer may apply for tax refund within 1 year from the date of tax payment, and shall explain the reasons in writing to the customs and provide the original payment voucher and relevant materials:

(1) Goods for which import duties have been levied are returned and transported out of the country as they are due to quality or specifications;

(2) Goods for which export duties have been levied are returned to China as they are due to quality or specifications, and the domestic taxes refunded due to export are paid again;

(3) Goods for which export duties have been levied have not been shipped for export for some reason, but have been declared for customs clearance.

The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxpayer to go through the formalities for tax refund. Taxpayers shall go through the relevant tax refund procedures within 3 months from the date of receiving the notice.

Where other relevant laws and administrative regulations stipulate that customs duties should be refunded, the customs shall refund customs duties in accordance with the relevant laws and administrative regulations.