Two modes:
1. The factory issues tickets for finished products to your company, and your company forms domestic trade relations with the factory. Your company handles export customs declaration, foreign exchange collection, settlement of foreign exchange and gives the cost (factory invoice amount) to the factory. Your company applies for tax refund with customs declaration form, tax refund coupon and invoice. Your company has acted as an agent here (this is the mode of agency companies in the market at present).
2. The factory invoices your company, and your company deducts it, and you have your own input. You still operate export customs declaration, foreign exchange settlement and write-off in your name, and report the tax refund directly to the IRS with the customs declaration form and the tax refund form, without invoices. This is what the landlord asked.
The difference between the two is that the first one is to return it directly without being deducted by our company. The second type needs to be deducted before applying for tax refund. It's just a little tax increase.