A pharmaceutical company provided R&D service to overseas entity, but did not make any application after the nil tax rate policy had been issued for over 1 year. GFC clearly elaborated the applicability of the policy to the company and dispelled the concerns of the enterprises’ management. In addition, GFC reviewed materials like cross-border R&D service contract, and made modifications in accordance with approval requirements; finally, the related materials were approved all at once and time was saved. Afterwards, GFC designed a reasonable tax claim schedule in accordance with the company’s actual financial monthly closing conditions to ensure that tax rebate was claimed on time.