After enterprise exported purchased used facility , it should fill out < < application form of tax refund or exemption on export of used facility > > within stipulated period , with customs declaration of goods export ( for tax refund ) , normal invoice of purchased facility or import tax payment receipt and other documents required by in - charge tax authority , to claim tax exemption against in - charge tax authority 企业出口外购旧设备后，须在规定的出口退(免)税申报期限内填写《出口旧设备退(免)税申报表》 ，并持出口货物报关单(出口退税专用) 、购买设备的普通发票或进口完税凭证及主管税务机关要求提供的其他资料向主管税务机关申报免税。
