Which enterprises can enjoythe policy?

According to the Export Goods Tax Refund (Exemption) Management Measures,enterprises applying for export tax rebates must simultaneously meet the following conditions:

• Basicqualificationrequirements:
  • PossessvalidEnterprisesneedtohavelegalimportandexportqualifications,including:
  • Completecustomsdeclarationunitregistration
  • BelistedasCategoryAenterprisesintheStateAdministrationofForeignExchangedirectory
• Business compliance requirements:
  • GoodsactuallydepartthecountryandcompleteProcessandFrequentlyAskedQuestionsforExportingMiningMachinerytoSoutheastAsia|ShanghaiImport/ExportAgentExceptforspecialmodes)
  • ObtainvalidandlegalVATspecialinvoices(manufacturingenterprisescandeductself-producedgoods)
  • V.VerificationConsistencyofdocumentssuchasbillsoflading

What specific tax refund responsibilities does the company undertake?

Professional export agency services should include the following key tax refund support:

• Documentpre-reviewservice:
  • VerifyconsistencybetweenHScodesoncustomsdeclarationsandproductnamesoninvoices
  • Validatematchingbetweenforeignexchangereceiptamountandcustomsdeclarationamount
  • Identifyriskitemssuchasmixedloadingofgoodsacrossdifferentcategories
• Declaration process management:
  • PreparerecorddocumentsasrequiredbytheStateTaxationAdministration
  • Coordinatelocaldeclarationsforcross-customszoneexports
  • Handlespecialinspectionsbycustomsandtaxauthorities

What are the new changes in export tax rebate declaration in 2025?

According to the latest policy trends,enterprises need to pay special attention to:

• DigitalUpgrade:
  • Theelectronictaxbureausdocumentfilingsystemisfullyoperational
  • Expansionofautomaticmatchingfunctionbetweencustomsdeclarationsandinvoiceinformation
• Regulatory focus adjustments:
  • Strengthentaxrefundauditsforcross-borderB2Bdirectexports(9710)
  • Expandtherangeofapplicableproductsfor"auto-fill"intelligentordermatching.

Common issues and solutions for export tax refunds

Based on typical cases we have handled,we summarize high-frequency issues:

• Issue1:Whattodoifthetaxrefunddeclarationisoverdue?
  • Solution:EnterprisesthatcomplywiththeOverdueExportTaxRefund(Exemption)ManagementMeasuresmayapplyforanextension,requiringproofofforcemajeureorbankdocumentationPaymentReceipt
• Issue 2: How to accurately determine the tax refund rate?
  • ProfessionalAdvice:InadditiontoreferringtotheHScode,itisnecessarytopayattentiontothequarterlyupdatesofthe"ExportTaxRebateRateLibrary."ItisrecommendedtousetheofficialinquirysystemoftheGeneralAdministrationofCustoms.
• Issue 3: Is a tax refund possible?
  • PolicyAnalysis:Goodsthathavenotactuallyleftthecountrycannotreceivetaxrefunds,buteligiblebondedzone"one-daytour"operationscanenjoythetaxrefundpolicy.

How to choose reliable export tax refund agency services?

It is recommended to evaluate agency companies from the following dimensions:

• QualificationVerification:
  • CheckauthorizationforissuingExportGoodsAgencyCertificate
  • ConfirmelectronicportICcardoperationpermissions
• Service capabilities:
  • Whetherprovidingfull-processservicesfrompre-audittodeclarationtoriskcontrol
  • ExperienceinhandlingspecialrequirementsforAEO-certifiedenterprisesbycustoms
• Risk prevention:
  • Whetherathree-leveldocumentreviewsystemisestablished
  • Successfulcasesinhandlingtaxbureauinquiryverifications