An enterprise shall, within 30 days from the date of obtaining the business documents of export products approved by the relevant departments 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. Accept the tax refund registration declaration

After receiving the Registration Form for Tax Refund of Export Enterprises, the export tax refund 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.

3, fill in the export tax rebate registration certificate

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

4. Change or cancellation of export tax refund registration

If the business situation of the enterprise changes or some tax refund policies change, the tax refund registration shall be changed or cancelled according to the actual needs.

Extended data:

1. Within 30 days from the date of approval, the export enterprise shall fill in the export enterprise tax refund registration form, industrial and commercial business license, customs code certificate and tax registration certificate (in triplicate, one for the production enterprise, the tax refund authority, the tax refund department at the grass-roots level and the enterprise) with the approval document of the Ministry of Foreign Trade and Economic Cooperation and the power of attorney to approve its export operation right, and apply for the tax refund registration certificate.

In the system where the special VAT invoices issued by foreign trade enterprises are issued by the VAT anti-counterfeiting tax control department, the tax refund (subject to the national real-time policy) department requires foreign trade enterprises to go through the certification procedures within 30 days from the date of invoice issuance.

2. Before entrusting export business for the first time, a production enterprise without the right to operate import and export shall handle the tax refund registration with the local tax authorities in charge of tax refund business with the entrusted export agreement, industrial and commercial business license and national tax registration certificate.

Baidu encyclopedia-export tax rebate process