Q：
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Through what channels can newly established export enterprises apply for export tax refunds?
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A：
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There are three free export tax refund declaration channels to choose from, namely the electronic tax bureau, the standard version of international trade "single window", and the offline export tax refund declaration tool. Enterprises can choose any of the declaration channels based on their actual situation to apply for export tax refund (exemption) related matters.
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Q：
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During the epidemic period, an export enterprise was unable to receive foreign exchange due to the impact of the epidemic but has already obtained export credit insurance compensation. Can this situation be declared for export tax refund?
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Sure. For export goods that are subject to the export tax refund (exemption) policy and cannot receive export credit insurance compensation due to inability to collect foreign exchange, the enterprise shall retain the "Export Goods Collection Situation Table" and relevant export credit insurance contracts, insurance documents for claims, and payment records and other supporting materials in accordance with regulations, which can be regarded as receiving foreign exchange and can be declared and processed for export tax refund normally.
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Q：
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The export tax refund bank account previously filed with the tax authority by the export enterprise has been discontinued and replaced with a new bank account. Does the enterprise need to report to the tax authority? How to operate specifically?
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A：
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Yes. To ensure that export tax refunds can be accurately delivered to the designated bank account of the enterprise, the enterprise should apply to the tax authority for the change of export tax refund (exemption) filing and update the content of the "Bank Account for Tax Refund Opening" column in the "Export Tax Refund (Exemption) Filing Form" based on the newly activated bank account. After the filing change, enterprises can use the "Bank Deposit Account Report" function of the electronic tax bureau to verify and check whether the bank account information is correct on their own.
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Q：
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Is it necessary for a production enterprise to entrust a comprehensive foreign trade service enterprise to handle export tax refunds on behalf of an export business?
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Yes. According to regulations, production enterprises that have completed the export tax refund (exemption) filing shall, before entrusting a foreign trade comprehensive service enterprise to handle the tax refund for the first time, submit the " Filing Form for Tax Refund Handling" to the local competent tax authority, provide the tax refund account for the agency, and keep the foreign trade comprehensive service contract (agreement) signed by the foreign trade comprehensive service enterprise for future reference.
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Q：
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How should newly established foreign trade export enterprises apply for export tax refund (exemption) filing?
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A：
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When applying for export tax refund (exemption) for the first time, enterprises can apply for export tax refund (exemption) filing by providing the competent tax authority with a truthful and complete "Export Tax Refund (Exemption) Filing Form". It should be noted that in the Export Tax Refund (Exemption) Filing Form, the " Bank Account for Tax Refund" column should be filled in from one of the tax registered bank accounts.
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