The process of export tax refund: 1, the import and export trading company logs in to the electronic port law enforcement system, selects the option to enter the export foreign exchange collection, and receives the verification form to apply; 2, import and export trading companies need to apply for electronic port IC card-based "Letter of Introduction for Export Enterprise Verification Sheet" (need to affix the official seal of the enterprise) to the State Administration of Foreign Exchange to receive paper verification sheet; 3. Import and export trading companies log in to the electronic port law enforcement system, select the export foreign exchange collection option and click the port record to record the paper verification form; 4. Import and export trading companies go through customs declaration procedures; 5. Import and export trading companies fill in special invoices for export commodities, which need to be collected by the State Taxation Bureau; 6, import and export trading companies through the export tax refund declaration software for data entry and print two copies to submit tax exemption declaration, respectively, submitted to the foreign exchange bureau and the export unit; 7. Import and export trading companies need to choose to enter the export foreign exchange collection option through the electronic port law enforcement system when presenting documents to enterprises; 8. Import and export trading companies need to print out the registration form of verification information of export collection batches when making online verification declaration; 9. Import and export trading companies need to provide the date of recovery and the amount of verification when they write off ICBC's export proceeds; 10. When an import and export trading company goes to the foreign exchange bureau for recovery and write-off, it needs to provide a write-off form, a customs declaration form, a write-off form stamped by ICBC, an information registration form for write-off of export proceeds and an electronic port IC card; 1 1, import and export trading companies enter the national tax system through online declaration, enter statements and tax returns; 12. The import and export trading company uploads the tax exemption data in the tax refund and exemption declaration system for export goods to the national tax website; 13. The import and export trading company applies the tax refund (exemption) declaration system for export goods, and after the application is successful, it saves it in a USB flash drive for backup; 14. The import and export trading company prepares paper materials for export tax refund (see the back cover of export tax refund materials for details) and brings the USB flash drive to the IRS for declaration; 15, import and export trading companies and other state taxation bureaus telephoned to get the tax refund reply; 16, import and export trading companies and other IRS telephone notifications, and go to the IRS to apply for tax refund with the official seal and seal of the company; 17, the import and export trading company has gone through the formalities of tax refund, and within one week, the bank will transfer the account from the national treasury to the company account, and the export tax refund has been completed since then. Measures for the Administration of Tax Refund (Exemption) of Export Goods 68 Article 11 68 The tax authorities shall use the electronic management system of tax refund (exemption) of export goods recognized by State Taxation Administration of The People's Republic of China and the export tax rebate rate library issued by the General Administration of Taxation to examine and approve the tax refund (exemption) of export goods in accordance with the relevant provisions, and shall not arbitrarily change the examination configuration of the electronic management system of tax refund (exemption) of export goods, the export tax rebate rate library and the relevant electronic information received.

Legal objectivity:

Articles 8, 9 and 10 of the Measures for the Administration of Tax Refund (Exemption) on Export Goods.