Announcement No.56 (20 15) of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on filing of tax refund (exemption) is decided to be changed to filing. When applying for tax refund (exemption) for the first time, export enterprises or other units should provide the following information to the competent tax authorities, go through the filing procedures of export tax refund (exemption) and declare tax refund (exemption). Fill in the true and complete Annex 1 of the Record Form for Export Tax Refund (Exemption), in which the bank account number of the tax account must be filled in from one of the bank accounts that handle tax registration. Registration Form for Foreign Trade Operators or Approval Certificate for Foreign-invested Enterprises in People's Republic of China (PRC) stamped with the special seal for registration. People's Republic of China (PRC) customs declaration unit registration certificate. A production enterprise that entrusts export business without filing and registration provides an entrustment export agreement, and it is not necessary to provide the second and third materials. Unless otherwise stipulated, enterprises with import and export operation rights and their agents may submit relevant certificates to the tax authorities on a monthly basis after the goods are declared for export and financial sales, and the value-added tax and consumption tax will be refunded or exempted upon approval. In order to obtain export tax rebate, export tax rebate registration is the first step for enterprises to handle export tax rebate procedures.