For the goods subject to the consumption tax, the policies on export rebate or exemption of consumption tax shall be cancelled accordingly.
对其中属于应征消费税的货物，也相应取消出口退（免）消费税政策。Exporting enterprise should carry out its export business and apply for VAT refund according to its registered name.
对外贸易经营者应按照备案登记的名称开展出口业务和申请出口退（免）税。Owing to the limited export tax rebate (exemption) plan, the departments of state taxes shall not relax the examination and approval work.
在出口退（免）税计划有限的情况下，不放松审核、审批工作。The outward cargo only then makes sales processing after the finance, can handle draws back (exempts) the tax.
出口货物只有在财务上作出销售处理后，才能办理退（免）税。After the assessment, qualified goods are entitled to tax refund (exemption).
完成资格审批后出口的货物可按规定办理退（免）税。That is, the export draws back (exempts) the tax stipulation to be only suitable for trade-type the outward cargo .
也就是说，出口退（免）税的规定只适用于贸易性的出口货物。Notice on Requirements for Pilot Programs for Delegating Approval Authority of Tax Refunds (Exemptions) for Exports of Goods
关于下放出口货物退（免）税审批权限试点工作要求的通知If selection appropriate management scope, you may get unexpected revenue withdrawl;
选对了经营区域，您可以获得意外的税收退免；New Rules Require Filing of Export Tax Rebate (Exemption) for the Record Within 15 Days
出口退（免）税新规需在15天内备案