1. Fill in the true and complete export tax refund (exemption) declaration form (attachment 1), in which the "tax refund account number" must be filled in from the bank account registered for tax.
2. The Registration Form for Foreign Trade Operators or the Approval Certificate for Foreign-invested Enterprises in People's Republic of China (PRC) stamped with the special seal for registration.
3. Registration Certificate of People's Republic of China (PRC) Customs Declaration Unit.
4. The production enterprises that entrust the export business without filing and registration do not need to provide the second and third materials when providing the entrusted export agreement.
5. Other materials required by the competent tax authorities.
According to Article 1 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Strengthening Post-event Management of Export Tax Refund (Exemption) (State Taxation Administration of The People's Republic of China Announcement No.20 1 6):
If the group company needs to declare tax exemption (refund) for the purchase of goods deemed as self-produced, the head office of the group company or the production enterprises controlled by it will no longer provide a copy of the Record Form for Export Tax Refund (Exemption) (or the Qualification Confirmation Form for Export Tax Refund (Exemption)) when filing with the competent tax authorities.