1. The tax refund that the export business of the tax refund agency should recover according to the regulations shall be recovered from the production enterprise by the competent tax authorities of the production enterprise. The competent tax authorities of comprehensive service enterprises shall, according to the notice of the competent tax authorities of production enterprises, withhold and remit the tax refund approved by production enterprises according to the amount of tax refund involved.

2. In the export business, the tax refund agency shall recover the tax refund as required. If the comprehensive service enterprise fails to perform its duties in accordance with the provisions of Article 9 of this announcement, and the production enterprise fails to refund the tax in accordance with the provisions, the comprehensive service enterprise shall bear joint liability and pay the tax involved in the failure of the production enterprise to refund the tax.

Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to the banks designated by the customs within the specified date with the tax payment certificate issued by the customs. 1. Taxation is the main form and tool of national organization's fiscal revenue. 2. Taxation is one of the important levers for the state to regulate the economy. 3. Taxation has the function of safeguarding state power. 4. Taxation has the function of supervising economic activities. The main source of national economic base is tax. It can't be said that the people enjoy the welfare of the country 100%, but it does have certain benefits to our citizens on some levels. In real life, we can see that it is far from enough for the country to rebuild the disaster area only by people's donations and foreign aid. There is also the National Three Gorges Water Conservancy Project, which supplies power to half of China. Railways cannot be run by individuals. Taxation is one of the main ways of national fiscal revenue, but it is also taken from the people and used by the people. Tax refund refers to a kind of tax business in which the tax authorities return the paid tax to the original taxpayer according to the prescribed procedures and formalities for some reason or special circumstances, mainly including tax refund by mistake, policy tax refund and other tax refunds.

The basic procedures and provisions of tax refund are as follows: taxpayers apply to the tax authorities for tax refund, and after approval, the tax authorities will handle it according to different situations.