(1) Strengthening the management of export trade (1) Export enterprises must correct their business ideas. We should not only strive to expand our business, create more foreign exchange and improve efficiency, but also abide by laws and disciplines and prohibit any form of fraud. Resolutely stop a small number of enterprises from using "reverse foreign exchange" to defraud tax rebates and other means to forge import and export trade, and ensure the healthy development of foreign trade. (2) Export enterprises must do serious and meticulous work in the transaction process. Special attention should be paid to educating business personnel to seriously and responsibly understand the sources of goods, commodity quality, price, tax payment and reputation of customers and merchants, and personally operate or supervise specific export trade links such as trade, warehousing, transportation and customs declaration, and never make "four leaks and three omissions" ("customers" or middlemen bring their own customers, their own sources, their own drafts, their own customs declaration and export enterprises can't see export products, suppliers and foreign businessmen). At the same time, establish an internal responsibility system and a reward and punishment system to strengthen restraint and punishment.

Two. Procedures for export tax refund (1) are declared regularly. Export enterprises should establish a collection system of export tax refund vouchers, and report the tax refund to the local tax authorities in charge of export tax refund on schedule. Except for the export goods settled in the medium and long term, all the export tax rebates of the previous year shall be collected before the end of liquidation (May 3 this year1). If the tax is not declared due to incomplete collection, the tax authorities will no longer accept the application for tax refund for this batch of goods. (two) regular audit, examination and approval of tax rebates. After receiving the tax refund declaration materials audited by the competent foreign trade department, the tax authorities shall timely review the tax refund vouchers. If the documents are complete and true, and the electronic information is checked correctly, the formalities for examination and approval of tax refund must be completed within 20 working days. If the problematic documents and electronic information cannot be checked, a letter should be sent in time for investigation, and the tax refund should be handled after the implementation is clear; The tax authorities shall, in accordance with the relevant provisions of the Regulations of People's Republic of China (PRC) on State Tax Administration, give a timely and truthful reply. Within 3 months after receiving the letter from the tax refund authority, they must reply to the tax refund authority that sent the letter. If it is really unclear due to special circumstances, it should first reply to explain the reasons for the temporary uncertainty and the time limit for the next reply. If a production link is still unclear after investigation by the tax authorities and needs to be traced back, the export enterprise shall be responsible for the investigation and evidence collection, and then report it to the tax refund authority for review before the tax refund can be made. If the evidence is incorrect, and the export cannot be proved to be true and effective within this year's tax refund liquidation period, the tax refund will not be handled again.

(a) the local tax authorities in charge of export tax rebates should improve the electronic management of export tax rebates as soon as possible and conduct audits in strict accordance with relevant regulations. Except for the export items that State Taxation Administration of The People's Republic of China explicitly stipulates that electronic information audit is not implemented, every tax refund application declared by an export enterprise must be checked with the customs declaration information issued by State Taxation Administration of The People's Republic of China and the certification information of the goods exported by the agent. For tax refund applications that fail due to electronic information, a man-machine combination should be adopted to review them appropriately. (2) The State Taxation Bureaus at all levels shall collect, transmit, distribute and use the electronic information of special tax vouchers in accordance with the relevant provisions of the system of special tax vouchers for export tax rebates, so as to ensure the integrity and correctness of the electronic information. Specific measures shall be formulated separately.

(a) tax authorities and foreign trade departments at all levels must always pay attention to the new trend of defrauding export tax rebates, closely cooperate and strengthen cooperation, remind and educate enterprises to take practical measures to prevent defrauding export tax rebates and avoid losses to enterprises and the country. (2) Once discovered, the export enterprises engaged in the "four-self-three-nothing" bill business will suspend their tax refund rights for more than half a year, regardless of the amount of tax refund and whether to declare it. Those who cheat tax refund by other means should also pay taxes according to regulations. If the circumstances are serious, MOFTEC and its authorized units will approve and revoke its export operation right. The relevant responsible personnel should be submitted to the judicial organs for handling and will not be tolerated.