国家税务总局关于出口企业遗失出口货物增值税税收专用缴款书后如何办理退税问题的批复

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江苏省国家税务局:你局《关于外贸公司遗失出口货物增值税税收专用缴款书问题的请示》(苏国税发[1997]257号)收悉。关于你局反映出口企业遗失出口货物增值税税收专用缴款书后如何办理退税的问题,经研究.现批复如下:出口企业在申报退税时,如果因遗失而不能提供出口货物增 Notice of the State Administration of Taxation of Jiangsu Province on Your Request for Instructions on the Issue of Deductible Deduction Letter of Value-added Tax Revenue of Exported Goods by Foreign Trade Corporations (Su Shui Fa [1997] No. 257) was received. About your bureau to reflect the export enterprises lost export VAT invoices for special tax payment after the issue of how to apply for a refund, the study. It is hereby approved as follows: When an export enterprise declares a tax refund, if it fails to provide export goods due to the loss
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