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Can a foreign trade company give up the tax refund if it doesn't reply to the tax letter?
Sure.

The foreign trade company decided to give up the income tax overpaid in 20xx, and stamped the Model Application Form for Waiving Tax Refund and submitted it to the tax bureau. In this case, the foreign trade company can show its willingness to give up the tax refund by submitting an application for giving up the tax refund. Although the tax letter has not been answered, the foreign trade company still has the right to voluntarily give up the tax refund.