According to the newly revised Provisional Regulations of the People's Republic of China on Value-added Tax, Law of the People's Republic of China on the Administration of Tax Collection and Detailed Rules for Implementation of Tax Collection Administration Law, the time limit for foreign trade enterprises’applying for tax refund has been adjusted. In Trial Measures of Wuxi on the Online
Feedback of Export Enterprises on the Doubts of Export Rebates Verification (promulgated on March 3, 2008), the time limit for raising doubts by adducing evidence and dealing with doubts is “the twenty-fifth day of each month to the fifth day of the next month”, but now the provision has been changed into “the date when doubts are put out to the tenth day of the next month”.
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