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Q：
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My company is a newly established foreign trade enterprise and export-oriented. How should we apply for the export rebate?
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A：
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Right before the first time of applying for export rebate, the foreign trade enterprise needs to apply for recordation for export tax refund and exemption.
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Q：
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By what way can we file the record of export tax rebate/exemption?
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A：
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There are two main ways to apply for recordation for export tax rebate/exemption:
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visit local tax service hall;
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log in to e-tax administration system.
But not all cities have opened the function module in the e-tax administration system, for details, please check with local tax authority.
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Q：
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How to apply for recordation for export tax rebate/exemption?
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A：
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An export-oriented enterprise or any other entity shall, when applying for export tax refund for the first time, provide the competent tax authority with the following materials, undergo the export tax refund/exemption recordation formalities, and apply for export tax refund/exemption.
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An Export Tax Refund/Exemption Recordation Form which has been completed in an authentic and complete manner, with one of the bank accounts subject to tax registration selected and filled in the “Bank Account for Tax Refund” thereof.
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A Recordation Registration Form for Foreign Trade Operators or the Approval Certificate of the People's Republic of China for a Foreign-Funded Enterprise affixed with the special recordation registration seal.
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A Registration Certificate of the Customs of the People's Republic of China for Customs Declaration Entities.
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An export agency agreement provided by a manufacturing enterprise engaged in export agency without undergoing the registration formalities, which is not required to provide the materials as required in Items (b) and (c).
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Other materials as required by the competent state tax authority.
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Q：
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By what ways can we apply for export rebate?
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A：
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There are mainly two ways, one is to apply by logging onto the China International Trade “Single Window” using the e-port card; the other one is to log onto the e-tax administration system, and apply in the “Export Tax Refund” module.
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Q：
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What should we prepare to apply for export tax refund?
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A：
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Normally the enterprise needs to prepare the following material and information:
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VAT invoice of cost of goods;
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Customs declaration form data;
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Tax control disc.
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Q：
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The application deadline for export tax refund is still 30 April every year, isn’t it?
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A：
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According to ‘the Announcement of the Ministry of Finance and the State Taxation Administration on Specifying the VAT Polices for the Lease of State-Owned Land and Other Aspects’, clause four: Where a taxpayer exports goods or labor services and has any cross-border taxable acts and the taxpayer fails to declare export tax refund (exemption) or issue the Certificate of Agent Export of Goods within a prescribed time limit, the taxpayer may apply for undergoing the formalities of export tax refund (exemption) upon receipt of all tax refund (exemption) certificates and the relevant electronic information; and if the taxpayer fails to collect foreign exchange within a prescribed time limit or undergo the formalities for failure to collect foreign exchange, the taxpayer may apply for tax refund /exemption after collecting foreign exchange or undergoing the formalities for failure to collect foreign exchange.
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FAQ
