Article 33 of the Measures for the Administration of Tax Refund (Exemption) of Export Goods stipulates that if an enterprise fraudulently obtains tax refund by forgery, alteration, bribery or other illegal means, it shall be punished in accordance with Article 44 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, and the enterprise that fraudulently obtains tax refund may suspend its right to export tax refund for more than half a year with the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). During the suspension of the tax refund right, the goods exported by the agent will not be refunded. The Ministry of Foreign Trade and Economic Cooperation will revoke the export operation right of an enterprise that defrauds a large amount of tax refund or if the circumstances are particularly serious.