Production enterprises undertake external repair, replacement services, should be in the repair, and replacement of the goods re exit, apply for tax refund for export to the local competent tax authorities, the Declaration "refund (Exemption) tax returns" at the same time, shall provide the following documents:
(1) has been applied to the goods purchased VAT invoice for repair and replacement of spare parts and raw materials of (deduction) and delivery orders.
(2) repair, repair invoices.
(3) the repair, repair the goods re exit customs declaration (export tax rebates).
Considering the particularity of repair shipping business, to approve the export enterprises in the declaration of tax, from being provided for the repair of shipping goods export goods declaration (export tax rebates), but to provide a joint inspection by customs, frontier defense, health and quarantine departments issued after the stamped with the seal of the ship at the port of proof.
(4) foreign exchange receipts.
The refundable tax amount and tax refund in accordance with the spare parts and raw materials of exclusive value-added tax invoices and delivery orders rate.