Q:
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What is the subject of tax refund (exemption) policy for export of goods applicable to a production enterprise？
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A:
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It shall be an organization or an individual industrial and commercial household with production capacity (including processing, repair and fit capacity).
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Q:
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What are the applicable conditions of tax refund (exemption) policy for export of goods of production enterprises?
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A:
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Production enterprises should handle business registration, tax registration and the Recordation Registration Form for Foreign Trade Operators according to law. If the production enterprise entrusting to export goods fails to register as a foreign trade operator, it can also be implemented.
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Q:
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Our company is a bicycle manufacturer, and is planning to export our own products to Southeast Asia. What are the requirements for the declaration procedure and deadline of tax refund (exemption) for export of goods?
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A:
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Your company shall collect all the relevant certificates and apply for VAT exemption and refund of export goods to the competent tax authorities from the month following the date of customs declaration (subject to the export date indicated in the customs declaration form) to April 30 of the next year.
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Q:
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What is the applicable subject of tax refund (Exemption) policy for export goods of foreign trade enterprises or other units？
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A:
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Export enterprises without production capacity or other organizations.
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Q:
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What are the applicable conditions of tax refund (Exemption) policy for export goods of foreign trade enterprises or other organizations?
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A:
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Foreign trade enterprises or other organizations that export goods on their own or on commission shall apply for the business registration, tax registration and Recordation Registration Form for Foreign Trade Operators according to law.
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Q:
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Our company has a batch of goods exported for foreign aid. When applying for VAT export tax refund (exemption), what special information should be provided in addition to submitting normal VAT export tax refund (exemption) documents?
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A:
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No.
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Q:
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Our company is an export enterprise, which has undertaken a project overseas and needs to purchase a batch of goods in China for export to the project location. Is export tax refund (exemption) applicable to the export goods? If applicable, what information is required?
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A:
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When applying the export tax refund, in addition to submitting normal documents, it is also required to provide the project contract; if it belongs to a subcontractor, the subcontract (agreement) shall be provided when applying for tax refund.
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