輸出稅還付What is it?

In short, it’s “getting your tax money back.” Picture this: you run a factory and produce a batch of garments; when you bought the fabric you paid a 13% value-added tax, and later you sell the goods abroad. To encourage exports, the state refunds the tax you previously paid in proportion—this is輸出稅還付」でした.

Core logic: The nation “imposes no export taxes,” giving Chinese goods greater price competitiveness in international markets.

What are the requirements for claiming a tax refund?

1. You must be a "bona fide taxpayer":

• The company is a general VAT taxpayer (small-scale taxpayers are not eligible for tax refunds);
• Has import and export rights (just file for foreign trade registration and you’re set).

2. The goods must “actually leave the country”:

• The goods have actually left the country (with an export record on file with customs);
• Must not be goods subject to export prohibition (e.g., rare earths, endangered animal products).

3. The money must “truly come back”:

• Receipt of foreign exchange payment (the bank’s foreign exchange settlement slip is an important proof);
• For sales on credit (goods shipped before payment is received), the payment must be collected before filing for the tax refund.

4. Don’t cross the policy red line:

• It’s not tax fraud (such as issuing fake invoices or making false export claims);
• Items that are not subject to the state’s export-tax-rebate restrictions (such as certain resource-based products).

Full Tax Refund Process: Follow These Four Steps

1. Registration and Record-Filing (Open a Store and Obtain "Tax Refund Eligibility")

• Go to the e-tax bureau to file the export tax rebate record (fill out the form online; takes 1–2 days).
• Obtain the "Export Enterprise Tax Refund Registration Certificate" (now mostly electronic in most regions).

2. Customs Export Declaration (letting customs know “the goods really left”)

• Find a freight forwarder to handle customs clearance and obtain the export customs declaration form (which will list your cargo value, quantity, and HS code);
• The "Trade Term" on the customs declaration must match the contract (e.g., FOB, CIF).

3. Gather Documentation (Prepare the “Tax Refund Evidence Chain”)

• Procurement stage: Special VAT invoice (issued to you by the factory);
• Sales Stage: Export Contract, Proforma Invoice;
• Logistics segment: Bill of Lading (B/L), Packing List, Customs Declaration;
• Collection stage: Bank collection voucher (proof that the funds have arrived).

4. Filing for Tax Refund (submit the "Tax Refund Application Form" online)

• Log in to the e-Tax Bureau’s “Export Tax Rebate” module and upload the documents;
• The system automatically cross-checks the information (invoice, customs declaration, and foreign exchange for consistency);
• After the tax authority approves the application, the refund will be credited to the company’s account (usually within 1–3 months).

Note: These pitfalls are absolute no-gos!

1. Documents must achieve the "three consistencies":

• The product name, quantity, and amount on the invoice, customs declaration, and contract must be completely identical.
• Case: A company listed “stainless-steel water cup” on its customs declaration but wrote “vacuum-insulated cup” on the invoice; as a result, the tax rebate was rejected.

2. Time limits must be strictly enforced:

• After the goods are exported, the tax refund must be claimed no later than the VAT filing deadline of April of the following year; failure to do so will render the refund void.
• The deadline for receiving foreign exchange is generally within one year after export (extensions may be granted under special circumstances).

3. Don’t be careless with foreign-exchange management:

• If the customer pays in RMB, foreign-exchange verification is still required (some banks can handle this on your behalf);
• Third-party payment (e.g., payment made by the customer via a Hong Kong company) must be accompanied by a written statement.

4. The export-tax rebate rate can change—keep a close eye on policy updates:

• The state adjusts the export rebate rate annually (for example, in 2023 the rebate rate for certain chemicals was lowered from 13% to 9%);
• Check the tax rebate rate: log in to “Electronic Tax Bureau – Export Tax Rebate Inquiry” or the “Customs HS Code Database.”

5. Don’t try to save a few bucks by buying fake invoices:

• The tax bureau will strictly scrutinize whether the "invoice flow, goods flow, and capital flow" are consistent;
• Purchasing fake invoices to claim tax refunds can lead to fines at best and criminal liability at worst.

Pro Tip: File Your Tax Refund This Way for Speed and Certainty

• Periodic reconciliation: Reconcile customs declarations, invoices, and foreign-exchange receipts monthly to identify issues in advance;
• Find an outsourced accounting firm: Let the professionals handle what they’re good at (the agency fee is roughly 1%–3% of the tax refund amount).

結(jié)論

Export tax rebates are the “policy red envelope” the state hands to foreign-trade players, but you still have to follow the rules to claim it. Remember these three keywords:Document consistency, precise timing, compliant operations, only then can you safely pocket the money. Final reminder: policies change quickly—keep an eye on announcements from the relevant authorities, and consult a professional accountant when necessary. Don’t let the money slip through your fingers!

Finally, if you need agency services or any other support in export trade, feel free to contact us!