First, if the tax refund (exemption) business declared by the enterprise for the first time, the accumulated tax refund (exemption) declared does not exceed the limit, and the tax refund (exemption) can be reviewed first after confirmation by the person in charge of the tax authorities at the corresponding level; If the accumulated declared tax refund (exemption) exceeds the limit, the part exceeding the limit will not be refunded (exempted) for the time being.
It should be noted that the scope of the first declaration of export tax refund (exemption) includes: the first declaration of tax refund (exemption) by foreign trade enterprises; The production enterprise declares tax refund (exemption) for the first time; Foreign trade comprehensive service enterprises declare tax refund (exemption) for the first time; A production enterprise that entrusts a tax refund agent but fails to make an on-the-spot inspection for the first time; Taxpayers declare tax refund (exemption) for the first time after changing the tax refund (exemption) method.
The limit standard for the cumulative tax refund (exemption) is: foreign trade enterprises (including foreign trade comprehensive service enterprises to declare their own export business)100000 yuan; The production enterprise is 2 million yuan; The production enterprise entrusted with tax refund100000 yuan. Where a taxpayer changes the tax refund (exemption) method, it shall be determined according to the above standards according to the changed enterprise type. In case of special circumstances, the provincial tax authorities may raise the quota standard as appropriate.
Second, other export tax rebates (exemptions) that can only be handled after on-the-spot verification in accordance with the current regulations, except for export enterprises with four categories of management and cases in which suspected tax fraud cannot be ruled out after examination, can be implemented by referring to the first category with the consent of the provincial tax authorities.
Third, the export enterprises with four categories of management and the export tax refund (exemption) declaration that cannot be ruled out by the audit for suspected tax fraud can temporarily not carry out on-the-spot verification and the corresponding tax refund (exemption) will not be processed after confirmation by the person in charge of the tax authorities at the same level.
Therefore, the tax authorities will determine how to deal with it according to the specific situation of the enterprise.