Enterprises must provide the following documents when handling export tax refund: (1) Special VAT invoice (tax deduction coupon) General invoice for purchasing export goods. Enterprises applying for refund of consumption tax should also provide a {tax (special for export products) payment book} (hereinafter referred to as (special tax bill) issued by the factory and signed by the tax authorities and the bank (treasury). (2) Detailed account of export goods sales. The tax authorities in charge of export tax refund must carefully check the sales ledger and sales invoice and confirm them. Enterprises applying for tax refund must provide special invoices for value-added tax, special tax stamps for consumption tax and detailed accounts of export goods sales. (3) Stamp the customs inspection seal.