國家稅務總局關於外貿企業申報出口退稅期限問題的通知》（國稅函20071150號）：
Notice about the duration issue of export refund declaration of foreign trade enterprises from State of Administration Taxation(SAT Paper [2007]No.1150)
外貿企業在2008年1月1日後申報出口退稅的，申報出口退稅的截止期限調整為貨物報關出口之日（以出口貨物報關單<出口退稅專用>上註明的出口日期為準）起90天後第壹個增值稅納稅申報期截止之日。
With regard to declaration date being after January 1st, 2008 by foreign trade enterprises, the deadline of export refund declaration should be modified to be the deadline of FIRST Value-added Tax declaration after 90 days from the day of cargo application for customs.
O(∩_∩)O~，每天在百度上回答英語題真無聊，還是國貿老本行讓人感到親切。
希望能幫到妳。