China Value-added Tax Refund for Export of Goods

Do you operate an export trading business in China, partnering with manufacturers and suppliers to source products for export? Or are you an export-oriented manufacturing company in China that produces goods for consumption in your home market? In either case, the preferential export VAT refund system will be of particular relevance to you.

Recently, China’s State Taxation Administration (“STA”) has been continuously optimizing tax refund procedures to facilitate export activities. Since 2022, the average time for processing export tax refunds was cut to six working days, with a further reduction to three working days for certain enterprises with better credit ratings. By streamlining record-filing and reporting requirements, China strives to create a more favourable business environment conducive to international trade.

1. Export VAT tax refund filing form;

2. Foreign Trade Operator filing form or the Certificate of Approval for Establishment of Foreign-invested Enterprises;

3. Business license and company stamps;

4. Certificate of Registration for Customs Clearance Entities;

5. Purchase and sale contracts, including export contracts, foreign trade service contracts, purchase contracts signed with foreign trading entities, and purchase contracts for goods manufactured by a third party and designated for export;

6. Shipping and transport documents, such as waybills, bills of lading, freight forwarding documents, freight forwarder service fee invoices, etc.

We understand the various intricacies and complexities of export VAT refund procedures. With almost 20 years’ experience and profound knowledge of local tax regulations, our seasoned tax professionals can help you holistically analyze the implications of export VAT refund policies on your business, assist you with the application process every step of the way, and offer comprehensive and professional tax advisory services in China.