According to the Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job of Export Tax Refund (Exemption) during the Prevention and Control of Pneumonia Infection in novel coronavirus (No.28 [2020] of the General Tax Letter), the export tax refund business that needs on-site verification during the prevention and control of the epidemic situation is handled in three ways:

First, for the tax refund (exemption) business declared by the enterprise for the first time, if the accumulated tax refund (exemption) does not exceed the limit, the tax refund (exemption) can be reviewed first after being confirmed by the person in charge of the tax authorities at the same level; If the accumulated tax refund (exemption) exceeds the limit, the part exceeding the limit will not be refunded (exempted) temporarily.

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 conduct the first on-site inspection; Taxpayers declare tax refund (exemption) for the first time after changing the tax refund (exemption) method.

The limit standard of accumulated tax refund (exemption) is: foreign trade enterprises (including foreign trade comprehensive service enterprises to declare export business by themselves) 1 10,000 yuan; The production enterprise is 2 million yuan; The entrusted tax refund production enterprise is 6,543,800 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 existing regulations can be implemented with reference to the first category with the consent of the provincial tax authorities, except for export enterprises managed by four categories and cases where tax fraud can not be ruled out after examination.

Third, the export enterprises managed by the four categories and the export tax refund (exemption) declaration that cannot be ruled out for tax fraud after examination, after being confirmed by the person in charge of the tax authorities at the same level, may temporarily not conduct on-site verification and the corresponding tax refund (exemption) will not be handled.

Therefore, the tax authorities will determine how to deal with it according to the specific situation of the enterprise.