Application Procedure of Export Tax Refund for China’s Export-oriented Enterprises

The tax refund (exemption) of export goods is briefly called export tax refund. Its basic meaning refers to refunding the value-added tax and consumption tax of the exported goods which are actually paid in domestic production and circulation links.

The export tax refund is conducted mainly by refunding the paid domestic taxes of exported goods, in order to balance the tax burden of domestic products, enable them to enter the international market without tax cost and compete with foreign products under the same conditions, thus improve their competitiveness and expand export to earn more foreign exchanges.

Documents required to apply for export tax refund (trade export enterprise):

  • 1. Customs Declaration of export goods
  • 2. Deduction Form of VAT Income Invoice of export goods
  • 3. Digital Certificate and password of Legal Person ‘One Card Pass’ in Shanghai
  • 4. Export VAT Invoice in quintuplet
  • 5. Official seal
  • 6. Export Agency Service Agreement and Agency Certificate of Export Goods (Provided by the export agency).

Export Tax Refund Procedures

  • 1. Check the enterprise tax refund documents
  • 2. Download the client terminal of export tax refund
  • 3. Fill in enterprise basic information
  • 4. Input the data of export goods
  • 5. Input the data of import goods
  • 6. Provide related inspection of import and export goods
  • 7. Confirm the declaration of tax-refund and tax-exemption details
  • 8. Input the Declaration Form of Tax Refund Summary
  • 9. Generate tax exemption and tax refund, and declare them to the Tax Bureau
  • 10. Preliminarily review the electronic data of tax exemption and tax refund
  • 11. Formally declare the declaration data of tax exemption and tax refund
  • 12. Print the Detail Declaration Form and Summary Declaration Form of Import and Export Goods
  • 13. Submit relevant paper-based materials to the Tax Bureau

Key Notes of Export Tax Refund

  • 1. The consistency between stocking and selling is very import
  • 2. The deadline is very important
  • 3. The input transfer is very important
  • 4. The data transmission is very important
  • 5. The enterprise creditability is very important

Time of Export Tax Refund

The deadline of tax refund is up to April of the next year from the year of the export date on the Customs Declaration. For enterprises which do not enjoy tax refund before the deadline and do not apply for postpone record in accordance with the requirements of Tax Bureau, their export goods are regarded as domestic sales and value-added tax shall be paid accordingly.

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