Group 1 - The article discusses the necessary preparations for newly established production-oriented export enterprises to apply for export tax refunds [2][3] - It outlines the steps for completing the export tax refund (exemption) registration through the electronic tax bureau [4][5][6] Group 2 - Production-oriented export enterprises must complete their monthly VAT tax declaration during the VAT declaration period, detailing their export sales in the appropriate sections of the tax declaration form [8][9][11] - The calculation method for the non-deductible input tax for the current period is specified, which involves multiplying the export sales by the difference between the tax rate and the refund rate [9] Group 3 - Export enterprises using the exemption method must collect relevant certificates and submit VAT and consumption tax refund applications within the specified timeframe [13] - The article provides a detailed process for submitting the exemption tax refund application through the electronic tax bureau, including data management and submission steps [15][16][36] Group 4 - After applying for the export tax refund, taxpayers must retain specific documentation for verification by tax authorities, including sales contracts and transportation documents [38][39][40] - The retention period for these documents is specified as ten years, and alternative documentation may be used if the original documents are unavailable [41]