Manuals that have been written off can be exempted from refund declaration. The operation steps are as follows:

1. The enterprise feeds back the import and export declaration data of the handbook to be written off this year and related handbooks to the tax authorities.

2. After reading the data in the first step, the enterprise will write off the manual and declare it.

3. The enterprise brings the electronic file data of the formal declaration disk to the second feedback information generated by the bookstore.