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What are the conditions for China's export agent goods to enjoy the tax refund?

14 May 2021 -

        China's agent export goods are goods that actually leave the country. The tax refund must meet five conditions: customs declaration, departure, sales to overseas entities or individuals, financial sales processing, and foreign exchange payments.

        According to the provisions of Guoshui No. 30 of 2013 and 2014 No. 51, the five types of enterprises that are not under key monitoring can receive tax refunds without receiving foreign exchange, but they need to recover the foreign exchange payment before the end of the tax refund deadline in April of the following year; In compliance with the 9 categories of non-receivable foreign exchange payments listed in Annex 3 of the National Tax Announcement 2013 No. 30, the provision of supporting materials can be regarded as foreign exchange receipts.

        The remaining enterprises must meet 5 conditions; in addition, according to the 2013 National Tax Announcement (No. 61), starting from January 1, 2014, the Chinese export agent for tax refund declaration must include all documents and information. In addition, goods for tax rebate consumption must only obtain a consumption tax account book.

        For foreign trade enterprises that are general taxpayers and export products that can be refunded according to the regulations of the country, tax refunds can be made provided that the documents are complete. If your company is a foreign trade enterprise, you need to provide the following information for export tax rebate declaration:

China's agent export

        1. Summary declaration form for export tax rebates of foreign trade enterprises. 

        2.A detailed declaration form for export tax rebates of foreign trade enterprises.

        3.A detailed declaration form for the export tax rebate purchase of foreign trade enterprises.

        4.Electronic declaration data for export tax rebates of foreign trade enterprises.

        5.Customs declaration form for exported goods (for export tax rebates only).

        6.Certified special invoices for value-added tax (deduction slips). For the purchase of goods for export in batches, a copy of the "Declaration Form for Export Tax Rebate Purchase of Foreign Trade Enterprises in Batches" and the original value-added tax invoice shall be provided.

        7.China's agent export invoices.

        8.For export consumption tax taxable goods, it is also necessary to provide a consumption tax tax payment (exclusive for export tax rebate) payment form or a tax payment split form for export goods.

        9.If other foreign trade enterprises are entrusted to export goods as agents, they must also provide the "Certificate of Export Goods Agents." Foreign trade enterprises handle the tax refund process: collect tax refund voucher-enter data in the export tax refund declaration system-pre-examination of declared data Pre-examination can be carried out before the formal tax refund declaration, or you can choose not to carry out the pre-examination)-print the return form, bind the tax refund voucher, formally declare-audit and approval by the tax authority-the state treasury handles the tax refund.

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