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  FAQ about Export Tax Refund
 
Home> FAQS > About Export Tax Refund

About Export Tax Refund
1)Q:What is the current rate of VAT rebate on exported
     goods?
Tax refund rate can be differentiated into six categories of 17%,13%,11%,8%,6%,and 5% according to different goods.
2)Q:When shall enterprise empowered to manage
     import/export process export tax rebate (exemption)
     process confirmation?
Enterprise shall process export tax rebate (exemption) confirmation within 30 days after filing and registration with foreign trade & economic department.
3)Q:What are the requirements for newly-opened
     productive enterprise to process "Exemption, Credit
     and Tax Rebate" for exported goods?
The refundable tax accrued within 12 months from the first export transaction of newly-opened productive enterprise shall be refunded per month but carried forward to next transaction to continue crediting the tax payable on domestic sales. 12 months later, enterprise being small-scale export-oriented enterprise , shall perform as required on small-scale export-oriented enterprise . E nterprise other than small-scale export-oriented enterprise will calculate process "Exemption, Credit and Tax Rebate" per month , except in the two following cases:
  Enterprise registered more than one year ago which create s new export business (other than small-scale enterprise), after verified by the municipal tax bureau to be competent of productive capacity and without violation of law, will process "Exemption, Credit and Tax Rebate" per month Newly-opened productive enterprise, whose domestic and export sales
value amount to more than RMB 5 million and export sales account for more than 50%, will apply to provincial tax bureau for calculation of "Exemption, Credit and Tax Rebate" per month
4)Q:How can I process "Exemption, Credit and Tax
     Rebate"? What is the standard of small-scale
     export-oriented enterprise?
The refundable tax accrued during the year of small-scale export-oriented enterprise with a period of 12 months under review for tax refund , shall not be refunded per month but carried forward to next period to continue crediting the tax payable on domestic sales of goods, and processed refund of tax remaining after crediting at year end in one stroke.
According to the State Administration of Taxation , the standard of small-scale export-oriented enterprise shall be determined by the State Administration of Taxation of each province in reference to proper reality of each on a basis of the enterprise's domestic and export sales value in aggregate of a taxable year, ranging from RMB 2 million to RMB 5 million, for example, the standard of small-scale export-oriented enterprise in Guangdong province is below RMB 3 million of domestic and export sales value in aggregate.
5)Q:Can the goods exported by small-scale taxpayer on
     their own, or on consignment, process export rebates?
The goods exported by small-scale taxpayer on their own or on consignment , shall continue to perform tax-free policy, without crediting or rebating its Input Tax. The goods purchased by export-oriented enterprise from small-scale taxpayer for exportation are permitted tax rebates, if the rate of export rebates is 5%, the rate of rebates will be at 5%; if the rate of export rebates is above 5%, the applicable rate is 6% in any case.
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