Enterprises should pay value-added tax according to regulations, and then apply for tax refund to the tax authorities. The specific amount and proportion of tax refund may vary according to different industries and regions. Enterprises need to meet certain conditions to enjoy the VAT refund policy.
Eligible enterprises can apply to the local tax authorities and submit relevant materials. The tax department will review the application of the enterprise, and if it is approved, it will give the enterprise a certain tax refund.