1, registration form for inspection of relevant documents;

2. Declaration and acceptance of tax refund registration;

3. Fill in the export tax refund registration certificate;

4. Change or cancellation of export tax refund registration.

Conditions for export tax rebate:

1, the enterprise must be an export enterprise, and foreign trade can realize the export of goods;

2. Export goods must be products that conform to the national export policy;

3. Export goods must be exported in kind, not in other forms such as services;

4. The amount of tax refund must meet the relevant national standards;

5. Enterprises must abide by relevant national laws, regulations and policies;

6. Enterprises must apply according to the time and process stipulated by the state.

To sum up, different regions and industries may have different export tax rebate policies and standards. Before applying for export tax rebate, enterprises need to know the relevant policies and requirements of local and industry in detail, and apply according to the prescribed time and process. If an enterprise's application for export tax rebate does not meet the relevant requirements, it may be rejected by the tax authorities, and enterprises need to carefully understand and abide by the relevant state regulations.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" fifty-first.

Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Article 52

If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.