各省、自治区、直辖市和计划单列市国家税务局: 为严格出口退税审核,进一步规范使用增值税专用发票信息审核出口退税的工作流程,现将出口退税用增值税专用发票稽核结果审核疑点数据(以下简称审核疑点数据)和特准退税企业的增值税专用发票申报数据报送、下发流程通知如下: 一、各级税务机关按照《国家税务总局关于使用增值税专用发票电子信息审核出口退税有关事项的通知》(国税函[2003]995号)、《国家税务总局关于使用增值税专用发票认证信息审核出口退税的紧急通知》(国税函[2004] The State Administration of Taxation of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan: In order to strictly review the export tax rebate and further standardize the work flow of export tax rebate review by using the VAT invoice information, Referred to as audit suspect data) and special tax rebate enterprises VAT invoice declaration data submitted, the process of notification is as follows: First, the tax authorities at all levels in accordance with the “State Administration of Taxation on the use of value-added tax invoices electronic information export tax rebate audit matters (Guoshuihan [2003] No. 995) and the ”Emergency Notice of the State Administration of Taxation on Verification of Export Tax Refunds with Use of Value Added Tax Special Invoice Certification Information" (Guoshuihan [2004] No. 995)