In order to improve the quality and efficiency of export tax rebate management and improve the compliance of enterprise tax laws, China implements classified management of export tax rebate enterprises based on the principles of controllable risks, "streamline administration, delegate power, strengthen regulation and improve services" combination, easy compliance and easy taxation, and provides differentiated services and implements differentiated management according to enterprise management categories. Specifically, the tax authorities will classify enterprises' export tax refund management categories into four categories according to their credit qualification level and tax compliance degree, and they are classified into one category, two categories, three categories and four categories from high to low, of which one category has the best credit qualification, the best tax refund service and the fastest progress.

Content source: Xiamen Taxation Bureau, State Taxation Administration of The People's Republic of China, published by Deep Space Network.