A case of a tax rebate dispute caused by an oral agreement of a certain electromechanical enterprise in 2024 shows that when there is a lack of a written agreement, the tax authorities may identify the actual owner of the goods as the declaration entity.:建議約定中國(guó)國(guó)際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì)管轄