Group 1 - Export enterprises can check the export tax refund rate through the electronic tax bureau or the National Taxation Bureau's website [1][2][6] - The execution time for the export tax refund rate is determined by the customs export declaration date or the invoice issuance date, depending on the type of export [2][4] - When issuing export invoices, enterprises can choose the exchange rate based on the rate on the day of the sale or the first day of the month [4][6] Group 2 - Export enterprises must submit VAT tax returns in the month following the sale of exported goods, and production enterprises need to handle tax refund applications accordingly [6][7] - If an enterprise cannot provide foreign exchange materials for late declarations, it may still apply for tax refunds under certain conditions [7]