In order to further standardize the operation of export enterprises' tax refund (exemption), prevent export tax fraud, speed up the processing of export enterprises' tax refund (exemption) and improve the efficiency of export enterprises' fund operation, we have sorted out some irregular phenomena and easy-to-occur problems in the processing of export tax refund (exemption) according to the actual situation in the management of export tax refund (exemption) at ordinary times, and now combine with the relevant documents to provide export tax refund (exemption).

I. Identification, modification and cancellation of export tax refund (exemption)

1, processing period 1, and determination: after foreign trade operators have registered for the record in accordance with the Foreign Trade Law of the People's Republic of China and the Measures for the Registration of Foreign Trade Operators of the Ministry of Commerce, and production enterprises without export business qualifications entrust other enterprises to export their own products (including products deemed to be self-produced, the same below), Within 30 days from the date of filing and registration, and signing the agency export agreement, respectively, you should hold relevant information, fill in the Confirmation Form of Tax Refund (Exemption) of Export Goods, and go through the formalities for tax refund (Exemption) confirmation of export goods at the competent tax refund department of the tax authorities (hereinafter referred to as the tax refund department). Enterprises and personnel with specific tax refund (exemption) shall go through the identification formalities with the tax refund department within 30 days from the date of export business or business that can enjoy tax refund and exemption according to the provisions of the tax law.

2. Change: An export enterprise that has gone through the procedures for determining the tax refund (exemption) of export goods, if its determination contents change, must apply to the tax refund department for the procedures for determining the change of tax refund (exemption) within 30 days from the date when the administrative department for industry and commerce approves the registration of change or the approval of relevant changes, with the relevant supporting documents of the registration of change and the Form for Determining the Change of Export Tax Refund (Exemption) in duplicate. For those involved in the change of business type, the relevant tax refund (exemption) shall be settled.

3. Cancellation: In case of dissolution, bankruptcy, cancellation and other matters that should terminate the tax refund (exemption) of export goods according to law, an export enterprise shall, within 30 days from the date of approval of the merger, go through the procedures for determining the cancellation of tax refund (exemption) of export goods with relevant documents and materials to the tax refund department before cancellation, and settle the tax refund (exemption) of export goods before cancellation.

(2) Matters needing attention

1. The scope of change identification includes: change of enterprise name, change of legal representative, change of business location, change of business scope, change of registered capital, change of enterprise nature or share composition, change of bank and account, change of business type, change of tax collector, etc. In particular, it should be pointed out that after the change of the tax collector authorized by the enterprise, it is necessary to handle the change with a new power of attorney in time. If the change is not handled, the new tax collector will not accept the tax refund (exemption) business.

2. When going through the procedures of identification, alteration and cancellation, you should pay attention to the deadline and bring all the required information. If there are unclear matters, you can call the tax refund department in advance to reduce unnecessary round trips.

3. For the goods that have been exported before the export tax refund (exemption) is recognized by the export enterprises, if they declare the tax refund (exemption) within the reporting period of export tax refund, they can approve the tax refund (exemption) according to the regulations. However, if the enterprises fail to recognize the export tax refund (exemption) according to the regulations, they should be punished first and then apply for the tax refund (exemption).

(According to the document: State Taxation Administration of The People's Republic of China Guo Shui Fa [2006] 102) II. Declaration of Tax Refund (Exemption) for Export Goods.

Enterprises must declare tax refund (exemption) on time and truthfully, and must provide complete, standardized, true and accurate declaration materials. ?

(1) Requirements for the declaration period of tax refund (exemption) 1, and the declaration period: if a production enterprise exports goods by itself (including goods deemed to be self-produced) or entrusts a foreign trade enterprise to export goods, the foreign trade enterprise shall export goods by itself or entrusts a foreign trade enterprise to export goods on the day when the goods are declared for export (with the export goods declaration form <: Export tax rebate special > The export date indicated on the list shall prevail). After 90 days, when the first VAT declaration period expires, the relevant export tax refund (exemption) declaration procedures shall be completed. Here, it should be especially reminded that when the tax declaration period of legal holidays is postponed, if the 90th day from the date of customs declaration is within the extended period, the declaration with complete documents must also be made in the current period.

2. Deferred declaration: If an enterprise needs to apply for deferred declaration under several special circumstances in line with national policies, it should submit a written application before the prescribed tax refund (exemption) declaration period, and the extension can only be made after the examination and approval by the tax refund department. The longest extension declaration period shall not exceed 3 months.

1, customs electronic information requirements

Enterprises should conscientiously do a good job in verifying, confirming and uploading the customs declaration information of the "port electronic law enforcement system" before declaring tax refund (exemption). After receiving the paper customs declaration, the relevant personnel of the enterprise should check the customs declaration information in the "port electronic law enforcement system" in time, and confirm the uploading in time after verification is correct. Before completing this work, do not declare the tax refund (exemption), otherwise there will be no customs information at the time of declaration, and the tax refund (exemption) declaration will not pass.

2. Information on foreign exchange write-off requires that electronic data for foreign exchange write-off should be submitted for approval. According to the relevant policies and regulations, the export enterprises that have implemented the "Online Reporting System for Verification and Approval of Export Receipts" in our city are not required to provide paper-based verification forms for the goods exported since 1 month 1 day in 2008, and the tax authorities will review the tax refund (exemption) declaration based on the electronic verification information of the foreign exchange bureau. Therefore, enterprises are required to pay attention to the electronic verification and approval of foreign exchange. If the enterprise is equipped with full-time foreign exchange verification personnel, it should do a good job of internal work cohesion and implement work responsibilities.

3. The following points should be paid attention to in the verification of foreign exchange receipt: a. If the enterprise has a special method of foreign exchange settlement and the foreign exchange administration department still provides the enterprise with a paper verification form, the enterprise still needs to attach a paper verification form when declaring tax refund (exemption).

B. If the enterprise fails to pass the automatic verification because the difference between the reported export amount and the actual foreign exchange receipt exceeds 5%, the enterprise shall immediately report the batch number of the verification approval to the SAFE by telephone, and the SAFE shall conduct manual verification.

C. If an export enterprise has the forward foreign exchange settlement and other special foreign exchange settlement with the estimated foreign exchange collection period exceeding 180 days permitted by the foreign exchange administration department, it shall go through the filing and tax refund (exemption) declaration formalities at the tax refund department with valid certificates such as the Record Certificate of Forward Foreign Exchange Collection issued by the foreign exchange administration department within the effective period of tax refund (exemption) declaration, and those exceeding the tax refund (exemption) declaration period shall not be accepted. Export enterprises that settle foreign exchange by forward settlement must go through the formalities of verification of export proceeds within 30 days from the date of filing the estimated foreign exchange proceeds.

D. If an enterprise has actually received foreign exchange, but there is still no electronic data information within 5 working days after providing the verification information, it shall apply to the tax refund department for issuing the Notice of Inquiry on Electronic Data with No Export Receipt Written off (hereinafter referred to as the Inquiry Notice), and then apply to the State Administration of Foreign Exchange for inquiring about the verification of foreign exchange with the Inquiry Notice. Enterprises should go through the formalities of export tax refund (exemption) within 0/5 working days from the date of obtaining the Notice of Inquiry, and the tax refund department should go through the formalities of export tax refund (exemption) according to the paper-based Inquiry List of Enterprise's Write-off and the electronic data supplemented by the foreign exchange bureau.

(3) Operating requirements of the tax refund (exemption) declaration system

1, correctly set the initial configuration in the declaration system.

2. Enter the declaration data correctly.

The data entered by the enterprise must be consistent with the contents of the original documents such as the customs declaration form and in the same order. When entering the contents of the customs declaration form, the data of the official customs declaration form must prevail. If the enterprise entrusts the customs broker and other intermediaries to declare, it must obtain the customs declaration form as soon as possible, and enter the data according to the official customs declaration form to avoid the delay in declaration due to repeated changes of the data. When entering the details of export goods, the "export amount" should be entered according to the FOB in the customs declaration. If there is no ready-made FOB data in the customs declaration but only the CIF data, the freight and insurance amount must be deducted, that is, the amount converted into FOB is entered.

3. Earnestly check the pre-declaration information. In order to improve the accuracy of formal declaration, the system has a special function module of pre-declaration. Enterprises should carefully check the feedback information of pre-declaration, check the doubtful points prompted by feedback, and upload the formal tax refund (exemption) declaration data on the premise that all problems are checked and solved.

(4) Requirements for submitting paper declaration materials for export tax refund (exemption)

1, submission time: enterprises should submit the required paper declaration materials within the reporting period of export tax refund (exemption), and in order to speed up the manual review progress of the tax refund department and settle the export tax refund for enterprises as soon as possible, enterprises are requested to submit the paper declaration materials within two days after the electronic declaration data is uploaded as far as possible. 2. Binding requirements: the application materials must be bound in the order of records in the declaration schedule, and they should be bound with binding lines (except for the ultra-thin pages of a single document) to avoid the loss of materials, and the tax refund period filled in the cover should be the same as that in the summary table.

3. Specification of data content:

(1) The contents reflected in the paper application materials provided by enterprises must be consistent in form, form and certificate. For example, the export date reflected in the summary table, schedule and other documents should be consistent with the export date of the customs declaration, and other items should be analogized. In short, it should be logical and correspond to each other without contradiction, and other derived tables, certificates, bills and books should be made according to the original documents. Foreign trade enterprises should pay special attention to whether the name, unit of measurement and quantity of goods in the special VAT invoice are consistent with the customs declaration.

(2) The signature and seal of the paper application materials provided by the enterprise shall be complete and standardized. In particular, enterprises should affix a full seal on export invoices to ensure the validity of export invoices. Enterprises that use self-printed invoices should affix a special seal for invoices or a financial seal, a legal person signature seal and a revenue and cost seal. Enterprises that use unified invoices should also affix the name seal of the billing unit in addition to the above seals. The person filling in the export tax rebate summary table and detailed table and the person in charge must sign and affix the official seal.

(3) Fill in the Export Tax Refund Application Form in a standardized way. When actually handling the tax refund, the enterprise must carefully fill in the Application Form for Export Tax Refund, so as not to make mistakes. When filling in the reasons for the tax refund application, it must specify the source of the tax refund goods, the export amount of the tax refund, the export country and so on. In the Application Form for Export Tax Refund, the column of enterprise manager must be signed by the manager, and the column of person in charge must be signed and sealed by the person in charge.

4. Data handover procedures. When submitting the paper application materials, the enterprise shall fill in the Notice of Acceptance of Export Refund or Exemption (Tax) Application Materials in duplicate (see Appendix 1), especially list the original documents and some important documents that cannot be reproduced, and sign the notice after being verified by the handling personnel of the tax refund department, one for the enterprise and one for the tax refund department for the record.

(5) Other relevant requirements.

1, incoming processing business, incoming processing business?

Enterprises with feed processing business should handle the formalities of registration, declaration and verification of feed processing in time. For the mixed business with both incoming processing and incoming processing, the enterprise should reasonably divide the input tax of domestic auxiliary materials, and report the reasons for the division to the tax refund department for review in writing, and it can only be implemented after the approval of the tax refund department. For those who accept the deep processing business for re-export, if they want to enjoy the tax refund policy for raw materials processing, the obtained VAT invoice shall not be deducted from the input tax.

2, as a self-produced product declaration

If a production enterprise has purchased four types of products that can be regarded as self-produced products according to the regulations, it shall submit the Declaration List of Goods Exported by Production Enterprises as Self-produced Goods (Table 2) at the same time as other application materials. If the products exceed 50% of the self-produced products, it shall also submit the Approval Form of Products Exported by Production Enterprises as Self-produced Products (See Table 2) and report it to the tax refund department for examination and approval.

3, foreign trade enterprises purchase invoice issuing and certification

Foreign trade enterprises should promptly ask the supplier to issue special VAT invoices or ordinary invoices according to regulations after purchasing goods. The special VAT invoices issued by the purchased goods are issued by the VAT anti-counterfeiting tax control system, and the certification procedures should be completed within 180 days from the date of invoicing.

4. Time limit for foreign trade enterprises to apply for issuing the Certificate of Input Tax Deduction for Taxable Goods Exported by Foreign Trade Enterprises as Domestic Sales (hereinafter referred to as the Certificate).

If a foreign trade enterprise fails to declare the tax refund (exemption) or has declared the tax refund (exemption) within the prescribed time limit, but fails to complete the relevant documents to the tax refund department within the prescribed time limit, and fails to declare and issue the Certificate of Goods Exported as an Agent within the prescribed time limit, it shall apply to the tax refund department for issuing the Certificate within 30 days from the next day after the deadline. The Certificate is in triplicate, with the first copy kept by the tax refund department and the second copy made by the tax refund department.

After obtaining the Certificate, a foreign trade enterprise shall fill in the input tax amount allowed to be deducted by the Certificate in the column "Tax Amount" in the schedule of the VAT Tax Return, and apply to the tax authorities in charge of tax collection for deducting the corresponding input tax amount when the tax payment is declared in the next tax collection period after obtaining the Certificate. If the time limit for filing is exceeded, it will not be deducted. 5. For the certified VAT invoices used by foreign trade enterprises for tax refund, please select the sign that the input tax is not deducted when filing online VAT tax returns, and you don't need to fill in the column where the input tax is transferred out. 6, the enterprise has the following circumstances must be submitted before the declaration:

(1) Goods declared and exported from sensitive ports (numbered 53 and 67 as the leading ports);

(2) Foreign trade enterprises have new suppliers, and production enterprises have new products for export.

(3) Productive export enterprises have no tax allowance for a long time, but only tax refund, or the ratio of tax allowance to total tax allowance and tax refund is obviously lower than that of similar enterprises (tentative indicators: less than 20% for aquatic products enterprises and less than 30% for other enterprises, and we will inform them separately if there is any adjustment to the average index of similar enterprises);

(4) the export growth rate of the enterprise is abnormal;

(5) The enterprise purchases a large amount of goods for export from a circulation enterprise;

(6) The customs tariff numbers of the same variety of export goods are inconsistent and have changed before and after;

(7) The buyer is inconsistent with the payer;

(8) The amount of goods exported by a foreign trade enterprise is less than the purchase amount; (9) Other abnormal reporting conditions.

7. In order to ensure the safety of the tax refund (exemption) declaration system for both taxpayers and enterprises, enterprises should strengthen their awareness of preventing computer viruses, install advanced anti-virus software, and do not upload electronic data with viruses, so as not to damage the whole tax refund (exemption) declaration system.

Iii. Requirements for filing tax refund (exemption) documents for export goods

According to the requirements of State Taxation Administration of The People's Republic of China Guo Shui Fa [2005] 199 and [2006]904, the filing management system will be implemented for the export tax refund (exemption) documents of export enterprises from 1 month/day of 2006.

(a) the contents of the documents for the record

1, purchase contracts of foreign trade enterprises, purchase contracts of non-self-produced goods exported by production enterprises, including supplementary contracts signed under a purchase and sale contract, etc.;

2. Detailed list of export goods; Physical transport documents (including: ocean bill of lading, air waybill, railway waybill, cargo receipt, postal receipt and other cargo receipts issued by the carrier).

(II) Filing methods of documents There are two filing methods:

The first method: The export enterprise shall bind the filing documents into a book according to the declaration order of tax refund (exemption) for export goods, number them uniformly, and fill in the Catalogue of Filing Documents for Export Goods.

The second way: the export enterprise shall fill in the Catalogue of Export Goods Filing Documents in the order of tax refund (exemption) declaration of export goods, and it is not necessary to bind the filing documents into a book, but the storage place of the filing documents must be indicated in the "Filing Documents Storage" column of the Catalogue of Export Goods Filing Documents, such as the internal document management department and financial department of the enterprise. The filing documents shall not be handed over to the salesman (or other personnel) of the enterprise for personal preservation, and must be deposited in the enterprise.

Special reminder: Six types of enterprises must be filed in accordance with the first method, and the tax authorities may require six types of enterprises to provide filing documents when declaring tax refund (exemption) for export goods. (3) Requirements for filing documents

1. The filing documents should be original. If the original cannot be filed, a copy signed by the manager and stamped with the official seal of the enterprise can be filed. 　　

2. Goods that have been exported for many times under a purchase and sale contract can be put on record when the goods are exported for the first time, and the places where the first purchase and sale contract is put on record for the rest of the exported goods can be indicated in the Catalogue of Documents for the Record of Export Goods and the Storage of Documents for the Record.

(3) Unless otherwise specified, the filing documents shall be stored and kept by the export enterprise and shall not be damaged without authorization. The shelf life is 5 years.

4. The enterprise shall file the documents within 15 days after declaring the tax refund (exemption) for export goods at the latest.

5, the enterprise for the record documents must be consistent with the declaration of tax refund (exemption) data. Four, suspend the tax refund (exemption) in several cases.

If the enterprise fails to conduct tax refund (exemption) business in accordance with the relevant requirements mentioned in Articles 1 to 3 above, and in any of the following circumstances, the tax refund department will suspend the export tax refund of the enterprise:

1, unpaid taxes or suspected of violating the law by the inspection bureau;

2. The first export declaration of the production enterprise is less than one year; 3. The same product involves both the processing of incoming materials and the processing of incoming materials, and the processing fee income of the two is not accurately divided; 4. There are other doubts.

Five, no tax refund and treated as domestic sales.

There are two kinds of export goods that are regarded as domestic sales for which the output tax is accrued or the value-added tax is levied. One kind is the goods that the state explicitly stipulates that they do not enjoy the export tax refund (exemption) policy, and the other kind is the export goods that do not meet the conditions for export tax refund (exemption) stipulated by the state. (1) No tax refund shall be granted, and it shall be regarded as the scope of export goods subject to domestic tax.

1, goods that are explicitly stipulated by the state not to be refunded (exempted) from VAT;

2. Goods for which export enterprises fail to declare tax refund (exemption) according to regulations, including goods for which enterprises enjoying export tax exemption have not declared tax exemption; 　　

3, although the export enterprise has declared tax refund (exemption) but has not completed the relevant declaration documents to the tax authorities within the prescribed time limit;

4, the export enterprise fails to declare the goods issued by the "Certificate of Export Agent" within the prescribed time limit; ? 　　

5. Other purchased goods exported by production enterprises except four categories deemed as self-produced products; 6, foreign trade enterprises to obtain ordinary invoices for export goods;

(3) The contents of the extension report attached to the formal declaration are inconsistent with the application reasons;

(4) The goods in the special VAT invoice and the export goods declaration form are obviously not the same goods.

(5) No tax refund certificate, less tax refund certificate or altered tax refund certificate;

(6) The name of the purchasing, customs declaration and foreign exchange collection unit issued by the tax refund certificate is incorrect;

8, export enterprises provide false filing documents, do not truthfully reflect the situation, or can not provide filing documents for export goods;

9. The export enterprise's self-operated or entrusted export business is under one of the seven situations mentioned in Article 2 of Document No.24 of the State Administration of Taxation, and the export enterprise is engaged in non-standard export business such as "four self-omissions and three omissions";

10, goods for export such as samples and exhibitions, except that the enterprise finally sells and collects foreign exchange from samples and exhibits abroad and can provide the required tax refund certificate;

1 1, obtaining the carry-over materials of deep processing business and using them as the mode of feed processing trade, and deducting the input tax on the obtained VAT invoice 12, and other behaviors that do not refund (exempt) the tax.

(two) the calculation of tax on export goods as domestic sales

1, where the general taxpayer exports the above goods by general trade:

Output tax amount = FOB price of export goods × foreign exchange RMB quotation ÷( 1+ statutory VAT rate) × taxable amount of statutory VAT rate = (FOB price of export goods × foreign exchange RMB quotation) ÷( 1+ collection rate) × collection rate 3. The FOB price of export goods in the above formula refers to the FOB price on export invoices. If the export invoice can not truly reflect the FOB price, it should be determined by the actual transaction price, or approved by the tax authorities according to relevant regulations;

4. For the above-mentioned export goods for which the output tax should be accrued, the corresponding input tax can be deducted, but for ordinary taxpayers who use the simple collection method for re-export of raw materials, the corresponding input tax can not be deducted. Vi. Classified management of export enterprises. In order to reduce the risk of export tax refund and strengthen the management of export tax refund, we divide all enterprises that have been certified for export tax refund into two categories for management, one is B-type enterprises, and the other is C-type enterprises. Most of the contents of export tax refund (exemption) management are the same between B-type enterprises and C-type enterprises. The main differences are: 1, and the time requirements for submitting relevant declaration information are different. 2. The requirements for filing documents are different. (A) C enterprise evaluation basis

The assessment of Class C enterprises is mainly based on the fact that the tax credit rating of the following situations1.within two years as mentioned in document No.64 [2004] of the State Administration of Taxation and document No.200413 is C or D;

2. Failing to register the export tax refund (exemption) within the prescribed time limit; 3. The financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of tax refund (exemption) for export goods;

4. It is less than two years since the date of first reporting for export tax refund (exemption).

5. There are records of tax-related violations, such as tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, and falsely issuing special invoices for value-added tax;

6. Other acts in violation of tax laws, regulations and export tax refund (exemption) management regulations. In particular, it should be pointed out that some export enterprises have made mistakes or inaccuracies in daily declaration of tax refund (exemption) for export goods due to frequent turnover of tax collectors, and these enterprises should also be classified as Class C enterprises for management. (2) Changes in categories.

The level of tax refund for export enterprises can be changed according to the situation, that is, if it is originally a B-type enterprise and a C-type enterprise happens, it can be reduced to a C-type enterprise. On the contrary, if a C-type enterprise meets the evaluation conditions of a B-type enterprise, the enterprise can first submit a written application for upgrading, and it can be converted to a B-type enterprise after being examined and approved by the tax refund department.

Seven, illegal punishment regulations 1, export enterprises fail to go through the procedures of tax refund (exemption) identification, change or cancellation in accordance with the regulations, and fail to set up, use and keep the tax refund (exemption) account books, vouchers, filing and other information on export goods in accordance with the provisions of Article 60 of the Law of the People's Republic of China on Tax Collection and Management. 2. If an export enterprise fails to apply for tax refund (exemption) and submit the application materials within the prescribed time limit, the tax authorities shall punish it in accordance with Article 62 of the Law of the People's Republic of China on Tax Collection and Administration. 3. If an export enterprise refuses to be inspected by the tax authorities or refuses to provide tax refund (exemption) account books, vouchers, filing and other information on export goods, the tax authorities shall punish it in accordance with Article 70 of the Law of the People's Republic of China on Tax Collection and Administration.

4. If an export enterprise defrauds the state of export tax refund by falsely reporting exports or other deceptive means, the tax authorities shall handle it in accordance with Article 66 of the Law of the People's Republic of China on the Administration of Tax Collection. ?

For export enterprises that defraud the national export tax rebate, according to the provisions of document No.32 of the State Administration of Taxation [2008], with the approval of the State Administration of Taxation at or above the provincial level, the export enterprises shall be given the right to stop handling tax rebates for more than six months and less than three years, and the export enterprises shall not declare and handle export tax rebates for their self-operated or entrusted export goods and export goods as agents during the period when the tax authorities stop handling export tax rebates for them. During the period when the tax authorities stop handling export tax rebates for them, an export enterprise may not apply to the tax authorities for issuing a Certificate of Goods Exported as an Agent for the goods exported by other units.

If an export enterprise violates the state regulations on import and export business and exports goods in the name of self-management, but the essence is to make profits by illegally selling or buying rights and interests, and the circumstances are serious, the tax authorities may stop handling export tax rebates for it within a certain period of time by referring to the above provisions. 5. If export enterprises need to take tax preservation measures and tax enforcement measures in violation of regulations, the tax authorities shall implement them in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. 6. If an export enterprise provides false filing documents, does not truthfully reflect the situation, or fails to provide filing documents, the tax authorities shall promptly recover the refunded (exempted) tax in addition to the punishment in accordance with Articles 64 and 70 of the Law of the People's Republic of China on the Administration of Tax Collection. If the tax refund (exemption) is not handled, the tax refund (exemption) will no longer be handled, and it will be regarded as the taxation of domestic goods. 7. If an export enterprise with feed processing business fails to go through the formalities of registration, declaration and write-off of feed processing within the prescribed time limit, the tax authorities shall go through the relevant formalities after being punished according to the relevant provisions of Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection. Schedule 1: Notice of Acceptance of Export Refund or Exemption (Tax) Declaration Materials

Schedule 2: List of Declarations of Goods Exported by Production Enterprises as Self-produced Goods

Schedule 2: List of Declarations of Goods Exported by Production Enterprises as Self-produced Goods

(If the above contents are inconsistent with the relevant official documents of the state, criticism and correction are welcome, and the relevant official documents of the state shall prevail.)