If a foreign trade enterprise has obtained the export tax rebate, it shall pay the tax rebate to the tax organ in the current month that it files the tax return.

对已办理出口退税的，外贸企业应在申报纳税当月向税务机关补缴已退税款。

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If a foreign trade enterprise has obtained the export tax rebate, it shall pay the tax rebate to the tax organ in the current month that it files the tax return.

对已办理出口退税的，外贸企业应在申报纳税当月向税务机关补缴已退税款。

youdao