Basically, every company engaged in import and export trade will carry out import and export tax rebate, and the tax amount of import and export tax rebate can save a lot of capital expenditure for the company, so that the company has more funds for the construction of other companies. I. Export Tax Refund Registration Process 1. After obtaining the import and export right, the enterprise shall register the export tax refund within 30 days, and obtain the relevant registration forms and relevant documents for inspection; 2. When an enterprise applies for export tax refund, it needs to submit the completed export enterprise tax refund registration form with the official seal and the seal of relevant personnel, the approval document of export product management right and the industrial and commercial registration certificate to the tax authorities, which will review the application documents and other materials, and accept the tax refund application after passing the examination; 3, the tax authorities to confirm the application for tax refund and approved by the prescribed procedures after the issuance of export tax refund registration to the enterprise; 4. Enterprises that have registered for export tax refund need to change the tax refund registration or cancel the tax refund registration according to actual needs when their business conditions change or some tax refund policies change. Second, the formula of foreign trade export tax rebate to accurately calculate export tax rebate, we must master the correct calculation method. Generally speaking, the amount of tax refund for export goods is equal to the tax basis multiplied by the tax refund rate, and the amount of tax refund for the current period (times) is equal to the total amount of tax refund for all export goods in the current period (times). However, for the re-exported goods processed with imported materials, as the imported materials are given tax exemption, part of the tax refund should be calculated. The calculation formula of export tax rebate is as follows: 1, tax refund amount for export goods in general trade, processing compensation trade and barter trade = tax basis × applicable tax refund rate 2, tax refund amount for export goods after entrusted processing = raw material amount × tax refund rate ×14% 3, tax refund amount for re-exported goods after feed processing = tax basis × tax refund rate-sales of imported materials should be offset. All export tax rebates of export enterprises are managed by computer. Through computer declaration, examination and approval, the export tax rebate subsystem of "Port Electronic Law Enforcement System" has been activated since 2003. Export tax refund documents such as customs declaration forms and foreign exchange verification forms for enterprises to declare tax refund have realized the method of checking with the information of government agencies that issued the documents, ensuring the authenticity and accuracy of the declaration documents.