Tax cannot be refunded for any export transaction related to the following condition, which is not in compliance with the relevant policy
1. The legal representative is unaware of his name showed on the business license or he is a person with no capacity for civil conduct or limited capacity for civil conduct
2. The company information is not in conformity with the filing in the tax authority system.
3. Providing the false documents for export goods to the Competent Tax Authority, the enterprise will be punished.
4. To illegal use the exchange collection voucher or forgery of proof for payment of oversea customer is unable to be collected, punishment will be charged to the enterprise
5. Handling the agency business but exporting the goods by the name of the company 
Except the newly established Foreign Trade Enterprise, other Trade Enterprise also shall focus on the above issue.


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