The State Administration of Taxation recently issued the Measures for the Administration of Tax Refund (Exemption) at Ports of Departure (Revised on December 28, 2018), to be effective from January 1, 2019.
According to the document, export companies do not have to file a separate application to get registered for tax refund (exemption). When an export company makes the first application for tax refund (exemption) with the local tax agency, it will be considered to have been registered for tax refund (exemption). There are two notes for tax refund (exemption) applicants. The first is that export companies should provide "QYGTS" information when submitting the application. The second is that trade companies should use independent numbers to apply for tax refund (exemption).