1, the enterprise opens a special account for export tax refund in the lending bank, or transfers the existing special account for tax refund to the lending bank; 2 enterprises to provide information to the guarantee company, apply for export tax rebate loan guarantee; 3. The guarantee company conducts guarantee audit, extends credit to the enterprise guarantee amount, and issues a letter of intent for guarantee to the bank; 4. The guarantee company signs a pledge counter-guarantee contract with the enterprise, and the enterprise promises the uniqueness of the account, and the tax refund is only used to repay the loan. Before the loan is paid off, the tax refund account and the money in the tax refund account shall not be transferred; 5. Enterprises apply for loans from banks, submit tax refund documents and hand them over to guarantee companies; 6. If there is no objection, the guarantee company will sign loan guarantee contracts with banks and enterprises.