According to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Time Limit for Exporting Enterprises to Provide Export Receipts for Verification (Guo Shui Fa [2008] No.47), the paper version of export receipts for verification is exempted for export enterprises that have tried to declare export tax rebates in various places. The "write-off date" specified in Article 4 of the Notice of State Taxation Administration of The People's Republic of China, State Administration of Foreign Exchange on Exempting Paper-based Export Receipts for Export Tax Refund Declarations in Shandong and Other Five Provinces (Guo Shui Fa [2006] 188No.) exceeds the "export date" 180 days (excluding forward settlement) indicated in the export goods declaration form (for export tax refund only) and is adjusted to 20 days.