I. General procedures for registration of export rebates:

1. Delivery of Certificates and Collection of Registration Forms

After obtaining the documents approved by the relevant departments and the certificate of industrial and commercial registration issued by the administrative departments for Industry and commerce, the enterprises shall register the tax refund of the export enterprises within 30 days.

2. Declaration and acceptance of tax refund registration

When an enterprise receives the "Tax Rebate Registration Form for Export Enterprises", it fills in the registration form and relevant requirements, stamps the official seal of the enterprise and the seal of the relevant personnel, and submits it to the tax authorities together with the approval documents of the right to operate the export products and the certificates of industrial and commercial registration. After examination and verification, the tax authorities shall accept the registration.

3. Fill in and issue export tax rebate registration certificate

After receiving the formal application of the enterprise, the tax authorities shall, upon examination and approval in accordance with the prescribed procedures, issue to the enterprise the registration? Quot of export tax rebate.

4. Change or cancellation of export tax rebate registration

When the business situation of an enterprise changes or some tax rebate policies change, the tax rebate registration should be changed or cancelled according to the actual needs.

II. Export Tax Rebate Supplementary Materials

1. Customs declaration. Customs declaration form is a document that the import and export enterprises declare to the Customs when the goods are imported or exported, so that the Customs can check and place them accordingly.

2. Export sales invoices. This is the document that the export enterprise fills out according to the sales contract signed with the export buyer. It is the main voucher for the purchase of goods by foreign investors. It is also the basis for the accounting department of the export enterprise to make the sales income of the export products on the basis of accounting.

3. Invoice for purchase. The main purpose of providing invoices is to determine the supplier, product name, measurement unit, quantity of export products, and whether it is the selling price of production enterprises, so as to divide and calculate the purchase cost of export products.

4. Consolidation slip or receipt notice.

5. Where a manufacturer directly exports or entrusts the export of self-made products, CIF settlement shall be accompanied by an export cargo waybill and an export insurance policy.

6. Enterprises with the business of processing and re-exporting imported materials shall also submit to the tax authorities the contract number, date, name, quantity of imported materials, name of re-exporting products, the amount of cost of imported materials and the amount of various taxes paid.

7. Product Taxation Certificate.

8. Certificate of cancellation of export receipts.

9. Other Material Related to Export Tax Rebate