具体执行时间，以海关“出口货物报关单(出口退税专用)”上注明的出口日期为准。

Actual execution time shall be subject to the export date marked on the "export declaration (special declaration for export refund)" of the customs.

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出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。

If the exported goods are returned by the buyer or the Customs authorities subsequent to the refund of VAT, the taxpayer shall repay the VAT refunded in accordance with the law.

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出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。

Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.

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