In order to improve the quality and efficiency of export tax rebate management and improve the compliance of enterprise tax law, China implements classified management of export tax rebate enterprises according to the principles of controllable risks, combination of "simple administration and decentralization, strengthening supervision and improving services", 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 rebate management categories into four categories according to their credit qualification level and tax compliance, and divide them 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 rebate service and the fastest progress.

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