2. Declaration and Acceptance of Tax Refund Registration: Upon receipt of the Tax Refund Registration Form for Export Enterprises, the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificate and other supporting materials, and the tax authorities will accept the registration after examination.
3. Fill in and issue the Export Tax Refund Registration Certificate: The tax authorities will issue the Export Tax Refund Registration Certificate to the enterprise after receiving the formal application from the enterprise and examining and approving it according to the prescribed procedures;
4. Change or cancellation of export tax refund registration: When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.
Extended data
In case of dissolution, bankruptcy, cancellation or other tax fraud, the export enterprise suspends tax refund or terminates tax refund business according to law, it shall conduct tax refund liquidation and recover the overpaid tax before going through cancellation procedures with the administrative department for industry and commerce, and then report to the original tax refund authority for cancellation of tax refund registration with relevant documents.
Where the change of domicile or business premises of an export enterprise involves the change of tax refund registration authority, it shall apply to the original tax refund registration authority for cancellation of tax refund registration before applying to the administrative department for industry and commerce for change or cancellation of registration or before the change of domicile or business premises.
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