Answer: Enterprises don't need to submit the electronic information of the customs declaration form of China Electronic Port to the IRS in the production enterprise tax refund declaration system, but only need to input the export materials such as the material processing manual, the details of imported materials, the details of export goods, the details of indirect export goods and the details of duty-free goods according to the system requirements, and generate floppy disks or submit them to the IRS through online declaration. The electronic information of the customs declaration form of China Electronic Port is transmitted to the municipal tax bureaus in the following ways: the export enterprise obtains the paper-based customs declaration form certificate (Huanglian) at the customs of the declaration place, visits China Electronic Port to inquire about the electronic information of the customs declaration form, compares it with the paper-based customs declaration form certificate, and submits it online after the comparison is correct. The electronic information of the customs declaration form submitted by enterprises online will be regularly transmitted to State Taxation Administration of The People's Republic of China by the General Administration of Customs, and then to the provincial (city) tax bureaus in State Taxation Administration of The People's Republic of China through the electronic transmission system export tax rebate subsystem in the intranet of the tax department, and then to the prefecture-level city tax bureaus by the provincial tax bureaus.