1. Submission of relevant documents for inspection and collection of registration forms: After obtaining the documents from the relevant departments approving its business of exporting products and the industrial and commercial registration certificate issued by the industrial and commercial administration department, the enterprise should apply for registration within 30 days. Export Enterprise Tax Refund Registration

2. Declaration and acceptance of tax refund registration: After the export tax refund enterprise receives the "Export Enterprise Tax Refund Registration Form", it should fill it in according to the registration form and relevant requirements, and stamp the official seal of the enterprise and the relevant personnel After sealing, submit it to the tax authorities together with the approval document for export product operation rights, industrial and commercial registration certificate and other supporting materials.

3. Fill in the Export Tax Refund Registration Certificate: The tax authority receives the formal application from the enterprise, and after reviewing it and approving it in accordance with the prescribed procedures, it will issue the "Export Tax Refund Registration" to the enterprise;

< p>4. Change or cancellation of export tax refund registration: When the business conditions of the enterprise change or certain tax refund policies change, the tax refund registration should be changed or canceled according to actual needs. Extended information

Conditions

(1) The goods must be within the scope of value-added tax and consumption tax. The scope of collection of value-added tax and consumption tax includes all value-added taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer products listed for consumption tax such as tobacco, alcohol, and cosmetics.

The reason why this condition must be met is that tax refund (exemption) for exported goods can only be refunded or exempted from the tax paid and tax payable on goods that have been levied value-added tax and consumption tax. Goods for which value-added tax and consumption tax have not been levied (including goods exempted by state regulations) cannot be refunded, in order to fully reflect the principle of "no refund until taxed".

(2) It must be goods declared for export out of the country. The so-called export refers to the export gateway, which includes two forms: self-operated export and entrusted agent export. Distinguishing whether goods are declared for customs departure and export is one of the main criteria for determining whether goods fall within the scope of tax refund (exemption). Unless otherwise specified, any goods sold domestically and leaving the country without customs declaration shall not be regarded as exported goods and tax refunds shall be granted, regardless of whether the exporting enterprise settles the goods in foreign exchange or RMB, and regardless of how the exporting enterprise handles it financially.

Tax refund (exemption) cannot be given for goods sold within the country that charge foreign exchange, such as hotels, restaurants and other goods that charge foreign exchange, because they do not meet the conditions for leaving the country for export.

Reference: Baidu Encyclopedia-Export Tax Refund