After get the application from export enterprise , in - charge tax authority should cross check correlated customs declaration form of goods export with custom electronic data , confirm the relevant tax payment condition in regard to vat special invoice or normal invoice that ' s necessary to be further confirmed , through confirmation letter 主管税务机关接到出口企业申报后，须将出口货物报关单同海关电子信息进行核对，对增值税专用发票及认为有必要进行进一步核实的普通发票，通过函调的方式核查其纳税情况。
Where the enterprises purchases from abroad cargo which comes from the area herein , the enterprise shall present original declaration forms of import cargo , other customs supervision credence , storage contract or agreement concluded by the abroad enterprises and storage enterprises in the area herein , the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises abroad , besides the credence , business documents required in section ( 1 ) in this article （二）向境外购买货物，货物直接来源于区内的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者其他海关监管凭证、境外企业与区内仓储企业签订的仓储合同或者协议、区内仓储企业出具的货权属于境外企业的证明等办理。
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。
The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents 外商投资企业出口的货物，除另有规定者外，可在货物报关出口并在财务上做销售后，凭有关凭证按月报送税务机关批准退还或免征增值税和消费税。
