State Taxation Administration of The People's Republic of China Announcement No.76 (20 16): VAT general taxpayers who have obtained abnormal vouchers and have not declared deduction or export tax refund are temporarily not allowed to deduct or apply for tax refund; If the deduction has been declared, the input tax will be transferred out first; For those who have already applied for export tax rebate, the tax authorities may suspend the application for export tax rebate for other tax rebates approved by the enterprise according to the amount of tax rebate involved in the abnormal vouchers. If there is no other tax refund or the amount of tax refund is less than the amount of tax refund involved, the export enterprise may provide guarantee for the difference. Upon verification, if it meets the relevant provisions of the current VAT input tax deduction or export tax rebate, the enterprise may continue to declare the deduction, or cancel the guarantee and continue to apply for export tax rebate.