What are the export tax refund procedures for production enterprises?

Prepare application materials: The tax refund applicant needs to prepare required documents and materials such as business license, tax registration certificate, customs declaration form, invoices, etc.

Apply for tax refund: The tax refund applicant needs to submit the tax refund application and provide the required documents and materials to the tax authority.

Application review: The tax authority will review the tax refund application and verify whether the applicants documents and materials comply with tax refund regulations.

Receive tax refund: If the tax refund application is approved, the manufacturing enterprise can receive the tax refund through banks or other channels.

For accounting treatment, if the tax refund is successful, the manufacturing enterprise needs to record the tax refund amount, refund date, and other information, verify whether the refund amount matches the applied amount, and include the refund in accounts receivable to accurately reflect the tax refund situation in financial statements. Generate tax refund vouchers and archive them.