外贸企业首次申报出口退税，这样操作→

Core Viewpoint - The article provides a comprehensive guide for foreign trade enterprises on how to prepare for and process export tax refunds, emphasizing the importance of proper documentation and timely submissions [1][4][5]. Group 1: Export Tax Refund Process - Foreign trade enterprises can handle export tax refund (exemption) registration through the electronic tax bureau, selecting "foreign trade enterprise" as the type and "exemption refund" as the calculation method [1]. - Before applying for export tax refunds, enterprises must complete the input invoice refund selection for goods purchased for export [2]. - Exported goods must be reported in the next month's VAT tax declaration period, with applicable sales amounts filled in the "exempt goods sales amount" section of the VAT declaration form [4]. Group 2: Documentation Requirements - Enterprises should collect relevant documents from the date of export customs declaration until April 30 of the following year, submitting them to the tax authority for VAT refund processing [5]. - Documentation must be retained for five years, including sales contracts, transportation documents, and customs declaration agreements [6][8]. - The main categories of documentation include purchase and sales contracts, transportation documents (like bills of lading), and customs declaration documents [6][8]. Group 3: Additional Guidance - The article outlines various scenarios and questions related to export tax refunds, such as handling multiple invoices for a single export transaction and checking refund progress [9]. - It also addresses issues like incorrect refund applications and procedures for handling returned goods [10].