Legal analysis: taxpayers exporting goods, services or have cross-border taxable behavior, not declared within the specified period of time for export tax refunds, or issued a certificate of agency for the export of goods, to receive all the tax refund certificate and the relevant electronic information, you can apply for export tax refunds. If the taxpayer fails to collect the foreign exchange after the expiration date or fails to carry out the procedure of not collecting the foreign exchange, the taxpayer shall apply for the export tax refund after receiving the tax refund certificate, and the relevant electronic information. The tax refund can be applied for by applying for export tax refund within the specified period.
Legal basis: "Circular of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policies on Exemption from Value-added Tax for Pension Institutions and Other Policies" Article 4 Taxpayers exporting goods and labor services, and incurring cross-border taxable acts, and not declaring export tax refund (exemption) within the prescribed period or issuing the "Certificate of Agency for Exporting Goods" can declare for export tax refund (exemption) after receiving all the tax refund (exemption) certificates and relevant electronic information; and taxpayers who fail to collect the remittance or handle the procedures of not collecting the remittance within the prescribed period. For those who do not collect the foreign exchange within the specified period or go through the procedure of not being able to collect the foreign exchange, they can declare for the tax refund (exemption) after collecting the foreign exchange or going through the procedure of not being able to collect the foreign exchange.