(1) Production enterprises and comprehensive service enterprises shall report export tax refund (exemption) to the competent tax authorities respectively, and submit the Record Form of Agency Tax Refund.
(2) The production enterprise shall declare and pay the value-added tax in accordance with the regulations, and at the same time issue a special invoice for tax refund to the comprehensive service enterprise as a certificate for tax refund of the comprehensive service enterprise. The special invoice for agent tax refund shall not be used as the VAT deduction voucher for comprehensive service enterprises.
(3) The tax refund payable by a comprehensive service enterprise for tax refund shall be calculated according to the "amount" indicated on the special invoice for tax refund and the applicable export tax rebate rate for export goods.
The tax refund amount indicated on the special invoice for agent tax refund = amount × export tax rebate rate applicable to export goods.
(4) Comprehensive service enterprises should refer to the relevant provisions on the declaration of export tax refund for foreign trade enterprises, separately declare the tax refund for foreign trade comprehensive service enterprises to the competent tax authorities, and submit the Declaration Form for Tax Refund for Foreign Trade Comprehensive Service Enterprises, Special Invoice for Tax Refund for Foreign Trade Enterprises (Deduction) and other declaration materials.
(five) the competent tax authorities of comprehensive service enterprises shall, in accordance with the management categories of export enterprises of comprehensive service enterprises, examine and handle the tax refund on behalf of them. The agent tax refund shall be returned to the agent tax refund account provided by the production enterprise.
(VI) Comprehensive service enterprises shall standardize the binding, storage and retention of detailed records and other materials for performing their duties as stipulated in Article 9 of State Taxation Administration of The People's Republic of China Announcement No.2017, as well as the contracts (agreements) and vouchers involved in each tax refund export business. Comprehensive service enterprises represent export tax rebate business, and the filing of documents shall be implemented with reference to the Provisions on the Filing of Documents for Self-operated Export Business of Foreign Trade Enterprises.