What should I do if there is a declaration error in the declaration of export tax exemption, credit and refund?

        Q: What should I do if I find that the information is wrong after the tax exemption and refund declaration of the production enterprise is submitted? In this case, don’t worry. There are three situations to deal with!

        Case 1. The export tax refund declaration data has not been submitted for formal declaration

        You can directly click to cancel the declaration data in the declaration interface, and then go back to the detailed data collection to modify the corresponding data, and then regenerate the declaration data.

        Case 2. The export tax refund declaration data has been officially declared, but has not been approved by the tax authority

        You need to withdraw the declaration of export tax refund (exemption), and then modify and re-declarate the declaration data.

        The specific operation is as follows: log in to Electronic Taxation Bureau, enter “I want to handle tax – export tax refund management – export tax refund (exemption) declaration – enterprise withdrawal of tax refund (exemption) declaration”, click online declaration, fill in the “withdrawal of tax refund (exemption) application form”, and then apply for withdrawal of export tax refund (exemption) declaration.

        A special reminder: if it is a declaration error and needs to be modified before declaration, the “reason for withdrawal” should select “application for withdrawal of declaration error”.

        After the tax authorities review and complete the withdrawal of the declaration, the taxpayer can modify the export details and resubmit the tax refund declaration.

        Case 3. The export tax refund declaration data has been officially declared, and the declaration error is found after the tax refund has been approved

        If your tax exemption, credit and refund declaration has been refunded, in the tax exemption, credit and refund declaration of the next period, you should make a red-ink offset declaration for the full amount of the error data, and then re-declarate it according to the correct positive number.

Article source：Xiamen Taxation